Another option with "regular" formula
<table border="1" cellspacing="0" style="font-family:Calibri,Arial; font-size:11pt; background-color:#ffffff; "> <colgroup><col style="font-weight:bold; width:30px; " /><col style="width:76.04px;" /><col style="width:98.85px;" /><col style="width:19.96px;" /><col style="width:76.04px;" /><col style="width:76.04px;" /></colgroup><tr style="background-color:#cacaca; text-align:center; font-weight:bold; font-size:8pt; "><td > </td><td >A</td><td >B</td><td >C</td><td >D</td><td >E</td></tr><tr style="height:19px ;" ><td style="font-size:8pt; background-color:#cacaca; text-align:center; " >1</td><td style="background-color:#92d050; font-weight:bold; text-align:center; ">SECTION</td><td style="background-color:#92d050; font-weight:bold; text-align:center; ">USER</td><td style="background-color:#92d050; font-weight:bold; "> </td><td style="background-color:#92d050; font-weight:bold; text-align:center; ">SECTION</td><td style="background-color:#92d050; font-weight:bold; text-align:center; ">UNIQUE</td></tr><tr style="height:19px ;" ><td style="font-size:8pt; background-color:#cacaca; text-align:center; " >2</td><td >A</td><td >RAMESH T K</td><td > </td><td style="text-align:center; ">A</td><td style="text-align:right; ">4</td></tr><tr style="height:19px ;" ><td style="font-size:8pt; background-color:#cacaca; text-align:center; " >3</td><td >A</td><td >RAMESH T K</td><td > </td><td style="text-align:center; ">B</td><td style="text-align:right; ">2</td></tr><tr style="height:19px ;" ><td style="font-size:8pt; background-color:#cacaca; text-align:center; " >4</td><td >A</td><td >ARUN M</td><td > </td><td style="text-align:center; ">C</td><td style="text-align:right; ">3</td></tr><tr style="height:19px ;" ><td style="font-size:8pt; background-color:#cacaca; text-align:center; " >5</td><td >A</td><td >ARUN M</td><td > </td><td > </td><td > </td></tr><tr style="height:19px ;" ><td style="font-size:8pt; background-color:#cacaca; text-align:center; " >6</td><td >A</td><td >MATHEW W</td><td > </td><td > </td><td > </td></tr><tr style="height:19px ;" ><td style="font-size:8pt; background-color:#cacaca; text-align:center; " >7</td><td >A</td><td >MATHEW P</td><td > </td><td > </td><td > </td></tr><tr style="height:19px ;" ><td style="font-size:8pt; background-color:#cacaca; text-align:center; " >8</td><td >B</td><td >PAUL PK</td><td > </td><td > </td><td > </td></tr><tr style="height:19px ;" ><td style="font-size:8pt; background-color:#cacaca; text-align:center; " >9</td><td >B</td><td >PAUL PK</td><td > </td><td > </td><td > </td></tr><tr style="height:19px ;" ><td style="font-size:8pt; background-color:#cacaca; text-align:center; " >10</td><td >B</td><td >TOM LG</td><td > </td><td > </td><td > </td></tr><tr style="height:19px ;" ><td style="font-size:8pt; background-color:#cacaca; text-align:center; " >11</td><td >C</td><td >TOM LG</td><td > </td><td > </td><td > </td></tr><tr style="height:19px ;" ><td style="font-size:8pt; background-color:#cacaca; text-align:center; " >12</td><td >C</td><td >ASHISH N</td><td > </td><td > </td><td > </td></tr><tr style="height:19px ;" ><td style="font-size:8pt; background-color:#cacaca; text-align:center; " >13</td><td >C</td><td >PARTRICK P</td><td > </td><td > </td><td > </td></tr></table><br /><table style="font-family:Arial; font-size:10pt; border-style: groove ;border-color:#00ff00;background-color:#fffcf9; color:#000000; "><tr><td ><b>Formeln der Tabelle</b></td></tr><tr><td ><table border = "1" cellspacing="0" cellpadding="2" style="font-family:Arial; font-size:9pt;"><tr style="background-color:#cacaca; font-size:10pt;"><td >Zelle</td><td >Formel</td></tr><tr><td >E2</td><td >=SUMPRODUCT(($A$2:$A$13=D2)*(MATCH($A$2:$A$13&$B$2:$B$13, $A$2:$A$13&$B$2:$B$13,0)=ROW($B$2:$B$13)-1))</td></tr></table></td></tr></table>