Hi and welcome to ssc.

There's an article for newcomers which you may find useful; http://www.sqlservercentral.com/articles/Best+Practices/61537/[/url]

If you take a little time to prepare a sample data script, forum users will be encouraged to participate in your thread.

This time I’ve prepared your sample data for you;

-- Sample data setup

SET DATEFORMAT DMY

DROP TABLE #Sample

CREATE TABLE #Sample (emp_code VARCHAR(4), paydate DATE, [basic] INT, hra INT, med INT, splall INT)

INSERT INTO #Sample VALUES

('a001', '31-01-14', 10000, 2000, 100, 1000),

('a002', '31-01-14', 20000, 2000, 100, 1000),

('a003', '31-01-14', 15000, 2000, 100, 1000),

('a004', '31-01-14', 10000, 2000, 100, 1000),

('a005', '31-01-14', 10000, 2000, 100, 1000),

('a006', '31-01-14', 10000, 2000, 100, 1000),

('a001', '31-12-13', 10000, 2000, 100, 1000),

('a002', '31-12-13', 20000, 2000, 100, 1000),

('a003', '31-12-13', 15000, 2000, 100, 1000),

('a004', '31-12-13', 10000, 2000, 100, 1000),

('a005', '31-12-13', 10000, 2000, 100, 1000),

('a006', '31-12-13', 10000, 2000, 100, 1000)

SELECT * FROM #Sample; -- check everything is ok (Stare & Compare)

Here’s a solution which employs both CROSS APPLY VALUES [/url](a handy unpivot alternative championed by Dwain Camps) and CROSSTAB[/url] (championed by MVP Jeff Moden);

-- Solution

SELECT

Category,

[31-01-14] = SUM(CASE WHEN paydate = '31-01-14' THEN Amount END),

[31-12-13] = SUM(CASE WHEN paydate = '31-12-13' THEN Amount END)

FROM #Sample

CROSS APPLY (

VALUES

('basic', [basic]),

('hra', hra),

('med', med),

('splall', splall)

) x (Category, Amount)

GROUP BY Category

Test it rigorously. If there are any issues, post back, extending your sample data set if necessary to help explain your findings.