The IF THEN ELSE statement is the most basic of all thePL/SQL statements. It allows you to control the flow of your program based on conditions that you may set. If a condition is true, then you can perform a certain action. If the condition is not true, then you can perform a different action. You can also use the ELSE clause to capture any conditions that you have not explicitly listed in your IF THEN statement.The IF-THEN-ELSE statement is a control-flow statement that allows you to execute or skip a statement block based on a specified condition. The IF-THEN-ELSE statement is an extension of the IF-THEN statement. If the condition is TRUE, the first block of statements is executed. If the condition is FALSE, the second block of statements is executed. If there is no else clause and the condition is false, then nothing happens.The Oracle PL/SQL IF THEN ELSE statement is used to execute code if a condition is TRUE, or execute different code if the condition evaluated to FALSE. The Oracle PL/SQL IF THEN statement is the most basic of all the conditions and it requires that you specify at least one condition to evaluate. If the condition evaluates to TRUE, then Oracle will execute the code in the THEN clause, if it evaluates to FALSE, then Oracle will skip over the code in the THEN clause. You can optionally add an ELSE clause, which will be executed if the condition in the IF clause evaluates to FALSE.IF THEN ELSE statement is used in Oracle PL/SQL to execute a set of statements conditionally. If the first condition is true, then the first set of statements will be executed. If the first condition is false and the second condition is true, then the second set of statements will be executed. If both conditions are false, then the third set of statements will be executed.