Help in Dax .

Hi uc 

I tested here, let me know if it worked for you:

IsActive_31Mar2025 =
VAR ReferenceDate = DATE(2025, 3, 31)
VAR LastRegistration = 
    CALCULATE(
        MAX(fact_registration[Registration Date]),
        ALLEXCEPT(fact_registration, fact_registration[Person ID])
    )
VAR AssociatedDeduction = 
    CALCULATE(
        MAX(fact_registration[Deducted Date]),
        fact_registration[Registration Date] = LastRegistration,
        ALLEXCEPT(fact_registration, fact_registration[Person ID])
    )
RETURN
    IF(
        LastRegistration <= ReferenceDate &&
        (ISBLANK(AssociatedDeduction) || AssociatedDeduction > ReferenceDate),
        1,
        0
    )

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