SELECT R.ROW_LOW_RANGE_OR_NAME PERQUISITE_NAME , I.VALUE EXEMPTION_AMOUNT FROM PAY_USER_TABLES T , PAY_USER_COLUMNS C , PAY_USER_ROWS_F R , PAY_USER_COLUMN_INSTANCES_F I , FND_SESSIONS SES WHERE SES.EFFECTIVE_DATE BETWEEN I.EFFECTIVE_START_DATE AND I.EFFECTIVE_END_DATE AND SES.EFFECTIVE_DATE BETWEEN R.EFFECTIVE_START_DATE AND R.EFFECTIVE_END_DATE AND T.USER_TABLE_ID = C.USER_TABLE_ID AND T.USER_TABLE_ID = R.USER_TABLE_ID AND C.USER_COLUMN_ID = I.USER_COLUMN_ID AND R.USER_ROW_ID = I.USER_ROW_ID AND T.USER_TABLE_NAME = 'IN_PERQUISITES' AND T.LEGISLATION_CODE = 'IN' AND (R.LEGISLATION_CODE = 'IN' OR R.BUSINESS_GROUP_ID = FND_PROFILE.VALUE('PER_BUSINESS_GROUP_ID')) AND (I.LEGISLATION_CODE = 'IN' OR I.BUSINESS_GROUP_ID = FND_PROFILE.VALUE('PER_BUSINESS_GROUP_ID')) AND C.USER_COLUMN_NAME = 'EXEMPTION AMOUNT' AND SES.SESSION_ID = USERENV('SESSIONID')