Raja,
This question has been discussed here many, many times before. Therefore your question indicates that you have NOT TRIED TO HELP YOURSELF. It will not be well received.
This is one of the very fundamental concepts of piping stress analysis - you REALLY need to read some books. Also, PLEASE use the search function that is located at the right side of the page above the calender. Search for "stress intensification factor", "Markl", "books" and "flexibility analysis".
"Background of SIF and Stress Indices for Moment Loadings of Piping Components", by Ed Wais, based upon work by Ed Wais and E.C. Rodabaugh.
http://www.epriweb.com/public/000000000001012078.pdf John