IFPGM

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      * COBOL PROGRAM USING CONDITIONAL VERB IF  *
      * DATE : 07.08.2020                        *
      * AUTHOR : VIJAY KUMAR                     *
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       IDENTIFICATION DIVISION.
       PROGRAM-ID. IFPGM.
       DATA DIVISION.
       WORKING-STORAGE SECTION.
          01 WS-SALARY      PIC 9(04).
          01 WS-TAX         PIC 9(02).
          01 WS-CUST-NAME   PIC X(20).
          01 WS-SAL-TAX     PIC 9(04).
          01 WS-DATE.
             02 WS-YYYY PIC X(4).
             02 WS-MM   PIC X(2).
             02 WS-DD   PIC X(2).
          01 WS-CUST-TEMP   PIC X(20).
       PROCEDURE DIVISION.
       EMPLOYEE-TAX-CAL.
           MOVE 3500 TO WS-SALARY.
           IF WS-SALARY > 3000
      *    IF WS-SALARY > 3000 OR WS-SALARY < 3200
      *    IF WS-SALARY > 3000 AND WS-SALARY < 3200
           MOVE 40 TO WS-TAX
           SUBTRACT WS-TAX FROM WS-SALARY GIVING WS-SAL-TAX
           ELSE
           MOVE 00 TO WS-TAX
           END-IF.
           DISPLAY 'SALARY + TAX = ' WS-SAL-TAX.
           DISPLAY 'SALARY       = ' WS-SALARY.
           DISPLAY 'TAX          = ' WS-TAX.
           STOP RUN.