I have just read the article of Barry Schwartz on Search Engine Roundtable.... here is the link https://www.seroundtable.com/google-hidden-tab-content-seo-19489.html. This article says same that the content which is in tab will not be consider by google. Now my question is .. How it will affect on SEO and ranking ? or Is this move affect or not this is also one question?
Yes you are right. The content you put in tabs or the contents you put in after log in or registration cannot be read by Google. So it will not index those contents. In my opinion, Your on page seo ( keyword density etc) will be poor . So the Panda quality score will be less. The next step Panda will be there for you .
thanks @jyotirmoy99 for your valuable replay....... but is it rolling in India or just rolling in USA
Panda now-a-days became internal part of Google algorithms. I think its rolling worldwide not only in USA or India.