Finally, the COLUMN function evaluates the reference and returns the column number for the reference.
For example, COLUMN(C5) returns 3, since C is the third column in the spreadsheet.
When no reference is provided, COLUMN returns the column number of the cell which contains the formula.
INDIRECT Function
The Excel INDIRECT function returns a valid cell reference from a given text string.
INDIRECT is useful when you want to assemble a text value that can be used as a valid reference.
