// $val['number'] => cell on excel 

$start_y                         = intval($val[5]) == 0 ? date("Y") : $val[5];
$start_m                        = intval($val[6]) == 0 ? date("m") : $val[6];
$start_d                         = intval($val[7]) == 0 ? date("d") : $val[7];
$end_y                             = intval($val[8]) == 0 ? date("Y") + 1 : $val[8];
$end_m                            = intval($val[9]) == 0 ? date("m") : $val[9];
$end_d                             = intval($val[10]) == 0 ? date("d") : $val[10];