Need help in multiple lookup values and multiple lookup array with different headers

Hi team,

I have to compare two workbook and get the not matched records.

Workbook one is Source file and another is local file which has same values with similar header name but not same name.

I tried VLOOKUP for lookup value as (no of columns in workbook 1) and lookup array as (no of columns in workbook 2) but I am getting "Spill" in the cell.

Requirement is to compare two workbook and get the unmatched data which needs to be again compared with workbook 3. How do I do it? Please help