Hey @Prakash04 ,
First of all, you need create a new table with the data of the managers (name, id, email). After that, you should related the Manager with the table Emp (that have the data about employees). I use the name of the manager on the Manager table and related with the Reporting in the Emp table.
Then you create your dinamic RLS. Check the images. 😃
*If this post helps, then please consider Accept it as the solution to help the other members find it more quickly.
Content of Manager table (the email field will be the key to the dinamic RLS)
Create the RLS on tab Manager on field 'email'
Applying the test (pay attention in the visual. All people are list)
Just viewing the SAM team