How to structurally reference a Table cell which is not of following types ① non-Header ② same row?

SunnyPhoenix1 

If you want to refer to a cell with a fixed position relative to the cell with the formula, you can use OFFSET.

Let's say the formula is in a column named MyCol.

• You want to refer to the cell to the left: =OFFSET([@MyCol], 0, -1)
• You want to refer to the cell above: =OFFSET([@MyCol], -1, 0)
• You want to refer to the cell one row up and one column to the right: =OFFSET([@MyCol], -1, 1)