Code:
Sub conditionally_delete()
On Error Resume Next
Dim Wb1 As Workbook, Wb2 As Workbook, Ws1 As Worksheet, Ws2 As Worksheet
 Set Wb1 = Workbooks.Open("C:\Users\WolfieeeStyle\Desktop\Upstox\STEP1U.xlsb")
 Set Ws1 = Wb1.Worksheets.Item("Sheet1") ' worksheet with string tab name of  Sheet1
 Set Wb2 = Workbooks.Open("C:\Users\WolfieeeStyle\Desktop\1.xls")
 Set Ws2 = Wb2.Worksheets.Item(1) ' worksheet of first tab
'1b Ranges
Dim Rng1A As Range, Rng2B As Range
 Set Rng1A = Rng1.Range("A1:A" & Rng1.Rows.Count & ""): Set Rng2B = Rng2.Range("B1:B" & Rng2.Rows.Count & "")  ' : Set Rng2A = Rng2.Range("A1:A" & Rng2.Rows.Count & "")
Rem 2 take each row in column A of 1.xlsx and compare it with  each row in column B of of 2.xlsx
Dim Rws As Long
    For Rws = Rng1.Rows.Count To 2 Step -1
        If Rng1A.Item(Rws).Value = Rng2B.Item(Rws).Value Then
        ' Do nothing
        Else
         Rng2B.Item(Rws).EntireRow.Delete Shift:=xlUp
        End If
    Next Rws
    
    Wb1.Save
    Wb1.Close
    Wb2.Save
    Wb2.Close
    
End Sub
I am getting error with this line Doc Sir
Code:
Set Rng1A = Rng1.Range("A1:A" & Rng1.Rows.Count & ""): Set Rng2B = Rng2.Range("B1:B" & Rng2.Rows.Count & "")  ' : Set Rng2A = Rng2.Range("A1:A" & Rng2.Rows.Count & "")
plz have a relook Doc Sir