An object-oriented and type-safe programming language that has its roots in the C family of languages and includes support for component-oriented programming.
On the left hand side of TestNetPayData you have IEnumerable<object[]>, which you can think of as the return type, similar to if you wrote this as a regular method:
public static IEnumerable<object[]> TestNetPayData() {
return new List<object[]>
{
new object[]{ new CheckModel {_grosspay=500, _sswh=0, _mcwh=0, _netpay=12000},0}
};
}
The reason you have 3 new keywords is because the object you're returning is a list, of arrays, of objects. The first new creates the the List<>, the second creates an object[] nested inside it, then finally a CheckModel inside that.