Hi chetan,
Refer below query.
SQL
CREATE TABLE #tblVisa(VisaModeId INT, VisaValidity Varchar(max),StayValidity Varchar(max), ProcessTime VARCHAR(max))
INSERT INTO #tblVisa VALUES(1,'60 days from the date issue','14 days from date of entry','14 days from date of entry')
INSERT INTO #tblVisa VALUES(2,'30 days from the date issue','30 days from date of entry','14 days from date of entry')
SELECT * FROM
(
SELECT VisaModeId,[VisaValidity] FROM #tblVisa
) as tbl
PIVOT(MAX(VisaValidity) FOR [VisaModeId] IN ([1],[2])) as PVT
DROP TABLE #tblVisa