Hello Ventat,
Following understanding of your requirement, I would resolve it like this:
types: begin of In_typ,
customer(3) type c,
Addr(6) type c,
end of in_typ.
data: In_t_1 type standard table of In_typ,
wa_1 type in_typ.
types: begin of in_typ_2,
customer(3) type c,
india(6) type c,
USA(6) type c,
UK(6) type c,
end of in_typ_2.
data: in_t_2 type standard table of in_typ_2,
wa_2 type in_typ_2.
data sy_counter type i.
start-of-selection.
**->Sample data for testing the logic**start
wa_1-customer = '1000'.
wa_1-addr = 'IN_201'.
append wa_1 to in_t_1.
clear wa_1.
wa_1-customer = '1000'.
wa_1-addr = 'US_203'.
append wa_1 to in_t_1.
clear wa_1.
wa_1-customer = '1000'.
wa_1-addr = 'UK_205'.
append wa_1 to in_t_1.
clear wa_1.
**->Sample data ** End
clear sy_counter.
loop at in_t_1 into wa_1.
add 1 to sy_counter.
if wa_1-addr(2) = 'IN'.
move: wa_1-customer to wa_2-customer,
wa_1-addr to wa_2-india.
elseif wa_1-addr(2) = 'US'.
move: wa_1-customer to wa_2-customer,
wa_1-addr to wa_2-USA.
elseif wa_1-addr(2) = 'UK'.
move: wa_1-customer to wa_2-customer,
wa_1-addr to wa_2-UK.
endif.
if sy_counter = 3. " Count of 3 means I've a complete record that I can append to in_t_2.
append wa_2 to in_t_2.
clear sy_counter.
endif.
endloop.