select a.CODE,a.emplname,a.MTH,a.YRS,
sum(case when salcode = 'E001' then amount End) "GROSS" ,
sum(case when salcode = 'D002' then amount End) "PF",
sum(case when salcode = 'E002' then amount End) "NETPAY" 
From
(
(
select a.empcode"CODE",b.empname,monthno"MTH",yearno "YRS",c.saldesc, c.salcode,
Amount from salaryfile a,employmast b,salarydetails c 
where a.empcode = b.empcode 
and a.salcode = c.salcode 
and a.salcode in ('D002') and 
a.empcode ='2000742' 
and a.monthno <= 03 
and a.yearno =2009 
)
Union
(
select a.empcode"CODE",b.empname,monthno"MTH",yearno "YRS",c.saldesc, c.salcode,
amount  from salaryfile a,employmast b,salarydetails c 
where a.empcode = b.empcode 
and a.salcode = c.salcode 
and a.salcode in ('E001','E002') 
and a.empcode ='2000742' 
and a.monthno <= 03 
and a.yearno =2009 
)
) a
Group by  a.CODE,a.emplname,a.MTH,a.YRS 
order by a.yrs,a.mth;