Description:
We have two worksheets with similar records with same structure)(not in number of records). We want to know missing records in one worksheet with reference to other worksheet (Or) we want to find the intersection of both sheets.
Solution
Workbooks used are Workbook1.xls, Workbook2.xls, Results.xls
Workbook1 is having Src1 worksheet
Workbook2 is having Src2 worksheet
Results.xls is having Dest1 worksheet which will have Src1-Src2 records
Results.xls is having Dest2 worksheet which will have Src2-Src1 records
    Dim Workbook1, Workbook2, Results As Workbook
    Dim Src1, Src2, Dest1, Dest2 As Sheet1
   
    Application.DisplayAlerts = False
    Application.EnableEvents = False
    Application.ScreenUpdating = False
   
    Windows("Workbook1.xls").Activate
    Set Workbook1= ActiveWorkbook
   
    Windows("Workbook2.xls").Activate
    Set Workbook2= ActiveWorkbook
   
    Windows("Results.xls").Activate
    Set Results = ActiveWorkbook
    
    'Renaming Results workbook sheet1 and sheet2 to Dest1 and Dest2
    Results.Sheets(1).Name = "Dest1"
    Results.Sheets(2).Name = "Dest2"
    Workbook1.Activate
    ActiveWorkbook.Sheets("Src1").Activate
    Set Src1= ActiveSheet
   
    Workbook2.Activate
    ActiveWorkbook.Sheets("Src2").Activate
    Set Src2= ActiveSheet
   
    Results.Activate
    ActiveWorkbook.Sheets("Dest1").Activate
    Set Dest1 = ActiveSheet
    ActiveWorkbook.Sheets("Dest2").Activate
    Set Dest2 = ActiveSheet
    
    Dim Src1rng As Range
    Dim Src2rng As Range
   
    'Select and assign range for Src1 sheet data
    Src1.Activate
    'Selecting range without headers by using offset(1,0)
    Set Src1rng= Range("A1").CurrentRegion.Offset(1, 0)
    'Select and assign range for Src2 sheet data
    Src2.Activate
    Set Src2rng= Range("A1").CurrentRegion.Offset(1, 0)
   
    Dim row_not_exist As Boolean
    'Select each row from the Src1rng
    Src1.Activate
    For Each Src1Row In Src1rng.Rows
        row_not_exist = True
        Src2.Activate
        For Each Src2Row In Src2rng.Rows
            'Comparing cell(s) in Src1rng with cell(s) with Src2rng
            If Src1Row.Cells(1).Value = Src2Row.Cells(1).Value Then
                If Src1Row.Cells(2).Value = Src2Row.Cells(2).Value Then
                            'if record exists in both sheets, no check needed further
                            row_not_exist = False
                            Exit For 'Don't compare with remaining records
                        End If
            End If
        Next Src2Row  'Go to next record in Src2
        'If Src1rng record not exists in Src2rng then 
        'copy the Src1 record into Results workbook Dest1 sheet
        If row_not_exist = True Then
            Src1.Activate
            Src1Row.Cells.Select
            Selection.Copy
            Dest1.Activate
            ActiveCell.Offset(1, 0).Select
            Dest1.Paste
            Application.CutCopyMode = xlCopy
        End If
    Next Src1Row  'Go to next record in Src1
    
    'we can find the viceversa by just changing the names from Src1 to Src2
    
    Application.DisplayAlerts = True
    Application.EnableEvents = True
    Application.ScreenUpdating = True
Sample Output:
| Src1 Sheet data | Src2 Sheet data | 
|---|
 
| 
 
       | Names | Required |         | ABC | DEF |         | XYZ | WUV |         | PSR | DOT |  | 
       | Names | Required |         | ABC | DEF |         | GHI | LKV |         | PSR | DOT |  | 
| 
 | 
 | 
| Dest1 Sheet | Dest2 Sheet | 
|---|
| 
 |  | 
Note: 
Dest1 contains the missing(intersection) data, which available in Src1 but not in Src2
Dest2 contains the missing(intersection) data, which available in Src2 but not in Src1
Please let me know if any further queries, contact me 
psrdotcom@gmail.com