Can any one help me with formula to calculate exact last date of that particular year.
e.g of cell A1 contains 31-12-2015 then in C1 i need formula to calculate last date of that year i.e 30-12-2016

more examples

If A1 contains 15-01-2014 then in C1 has to be 14-01-2014
If A1 contains 11-03-2016 then in C1 has to be 10-03-2017
If A1 contains 29-02-2016 then in C1 has to be 28-02-2017 (please note here FEb with 20th date)
If A1 contains 01-05-2019 then in C1 has to be 30-04-2018
If A1 contains 27-07-2021 then in C1 has to be 26-07-2022
If A1 contains 09-01-2009 then in C1 has to be 08-01-2008