Hi mahesh213,
You need to use CASE statement.
Refer below query.
SQL
DECLARE @Test AS TABLE(Id INT,Name VARCHAR(50),Salary INT)
INSERT INTO @Test VALUES(1,'a',10)
INSERT INTO @Test VALUES(2,'b',20)
INSERT INTO @Test VALUES(3,'c',30)
INSERT INTO @Test VALUES(4,'d',40)
INSERT INTO @Test VALUES(5,'e',50)
SELECT Id, [Name],
CASE WHEN ([Name] = 'b' OR [Name] = 'd') AND ISNULL(Salary, 0) = 0 THEN 0
WHEN [Name] = 'b' OR [Name] = 'd' THEN ISNULL(Salary, 0) - 3
ELSE IsNull(Salary, 0) END AS Salary
FROM @Test
Output
| Id |
Name |
Salary |
| 1 |
a |
10 |
| 2 |
b |
17 |
| 3 |
c |
30 |
| 4 |
d |
37 |
| 5 |
e |
50 |