Convert Rows to columns using 'Pivot' in SQL Server when columns are string data type
Don't pivot if you always have 3 rows per empid. Just self join

SELECT
   t1.empid, 
   t1.amount AS basic,
   t2.amount AS TA,
   t3.amount AS DA
FROM
   MyTable t1
   JOIN
   MyTable t2 ON t1.empid = t2.empid
   JOIN
   MyTable t3 ON t1.empid = t3.empid
WHERE
   t1.wagecode = 'basic'
   AND
   t2.wagecode = 'TA'
   AND
   t3.wagecode = 'DA'


Also, welcome to the pitfalls of EAV designs