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I am new with latex. I know how to make the table but do not know how to combine two rows or columns.

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closed as too broad by TeXnician, Maarten Dhondt, Stefan Pinnow, Schweinebacke, Zarko Apr 13 '17 at 11:45

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    This is a do-it-for-me question. Please show what you've got so far. – TeXnician Apr 13 '17 at 10:30
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    To combine columns use \multicolumn. The command is described in almost every LaTeX introduction like LaTeX for Complete Novices. For rows there are already questions like tex.stackexchange.com/questions/256874/… – Schweinebacke Apr 13 '17 at 10:39
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    your table have more issues: (i) table design is not consistent, (ii) writing of numbers is not consistent (wrong), you can not expect that some one here will retype your table. You should provide what you try so far and show where you stuck. – Zarko Apr 13 '17 at 10:41
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    not getting how to merge the cells which contains 14,23,200. – G_0_pi_i_e Apr 13 '17 at 10:44
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    Load the multirow package and code \multirow{4}{*}{14, 23,200}. – Bernard Apr 13 '17 at 10:52
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This is the problematic part, for example:

\documentclass{article}
\usepackage{multirow}

\begin{document}

\begin{table}[htbp]
  \centering
  \caption{Add caption}
    \begin{tabular}{|r|l|*7{r|}}
    \hline
    1 & Equipment  & 3,48,200 & 3,48,200      &    & 3,36,578 &  & 3,36,578 & 11,622 \\    \hline
    2 & Consumable & \multirow{4}[0]{*}{14,23,200} & \multirow{4}[0]{*}{3,91,800} & & 8,445 & & 8,445 & \multirow{4}[0]{*}{19,946} \\
    \cline{1-2}\cline{5-8} 3  & Travels       &    &    &        & 14,377   &    & 8,445    &  \\
    \cline{1-2}\cline{5-8} 4  & Contingencies &    &    &        &          &    &          &  \\
    \cline{1-2}\cline{5-8} 5  & Manpower      &    &    & 94,032 & 2,55,000 &    & 3,49,032 &  \\  \hline
    \end{tabular}%
  \label{tab:addlabel}%
\end{table}%

\end{document}

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