suggest have a table to contain the variables - otherwise with inflation over time you will need to adjust the calculation
so table something like
tblHRA
salFrom..salTo……..PC....minHRA
0...…......9700......55%..5000
9700......16000....50%..5400
16000....35500....45%..8000
35500....Null...…..40%..16000
then use a cartesian query (no join)
Code:
SELECT *, iif(E.Salary*HRA.PC<minHRA,minHRA,E.Salary*HRA.PC) AS HRAAmount
FROM tblEmployees E, tblHRA HRA
WHERE E.Salary>HRA.salFrom AND E.Salary<=nz(HRA.salTo,E.Salary)