1) copy where (fmali06=4 and fmali07=2) and (fmali24=7 or fmali24=9) to new year fmali table pardakhti
2) copy where fmali06=1 and fmali07=2 and fmali24=5 to new year fmali table

3)in new year ---- 1
      update fmali
      set fmali24=17
      where (fmali24=7 or fmali24=9) and (fmali06=4 and fmali07=2) and (fmali01>1)
4)in new year ----- 2
      update fmali
      set fmali24=18
      where (fmali24=5 and fmali06=1 and fmali07=2) and (fmali01>1)

5)in new year -------- 1
      update fmali
      set fmali02=30
      where (fmali24=17 and fmali06=4 and fmali07=2) and (fmali01>1)
6) in new year -------- 1
      update fmali
      set fmali04='1404/01/01'
      where (fmali24=17 and fmali06=4 and fmali07=2) and (fmali01>1)

7) in new year
      update fmali
      set fmali17=null where fmali01>1