Hi Patrick Molloy sorry for reply after 1 week.
Thanks for the reply it's working nicely but i have one problem it copys
same data again when i run the prog. 2nd time.

Is there any way it should not copy same data again if i run again.

code is here....

Option Explicit

Sub PopulateData()
' assume input file has a worksheet called Data
Dim ws As Worksheet
Set ws = Worksheets("data")
Dim rw As Long ' index for reading data
Dim targetrow As Long ' row for writing data
Dim wsTarget As Worksheet ' where data is to go
Dim Col As Long ' used for setting pmt or rct column

rw = 2 'assumes first row is heading

Do Until ws.Cells(rw, 1).Value = ""
If InStr(UCase(Cells(rw, 2).Value), "REC") 0 Then
Col = 4
Else
Col = 1
End If
Set wsTarget = safeSheet(Format$(ws.Cells(rw, 1).Value, "dd-mmmm"))
targetrow = wsTarget.Cells(56000, Col).End(xlUp).Row + 1

With wsTarget
With .Range(.Cells(targetrow, Col), .Cells(targetrow, Col + 2))
.Value = ws.Range(ws.Cells(rw, 2), ws.Cells(rw, 4)).Value
End With
End With
rw = rw + 1
Loop


End Sub
Private Function safeSheet(sSheetName As String) As Worksheet
On Error Resume Next
Set safeSheet = Worksheets(sSheetName)
If Err.Number < 0 Then
Err.Clear
Set safeSheet = ThisWorkbook.Worksheets.Add
safeSheet.Name = sSheetName
If Err.Number < 0 Then GoTo trap
End If
On Error GoTo 0
Exit Function
trap:
MsgBox Err.Description, , "Error Adding Worksheet:" & sSheetName
On Error GoTo 0
End Function


Thanks
Regards
Tiya Shah