If else condition in xml on basis of field path value

I want to know how If Else conditions are written in XML, can anyone please help me ? Below is the code.

<quer:projection alias="PF" xmlns:quer="http://www.taleo.com/ws/integration/query">
<quer:switchByCriterion>
<quer:cases>
  <quer:case>
    <quer:containsIgnoreCase>
      <quer:field path="CurrentOffer,OfferLetter,TemplateName"/>
      <quer:string>Offer Letter</quer:string>
    </quer:containsIgnoreCase>
    <IF>
        <Condition>
            <Condition PF>360000</Condition>
        </Condition>
        <Statements>
            "HRA" = 600
        </Statements>
    </IF>
    <ELSE>
        <Statements></Statements>
    </ELSE>
   </quer:case>
  </quer:cases>
 </quer:switchByCriterion>
</quer:projection>

I want to write a logic something like If values in field PF which is defined as Alias in first line is 100 then create a new column/field in output by name of HRA and that value should be 200. The above query is not valid and I am not able to understand why ?

I am using this XML in Taleo. https://docs.oracle.com/cloud/18a/taleo/OTCCU/_advancedqueries.htm#OTCCUid08ATA0RF05Z

Please let me know how to proceeds, any help would be appreciated.

Thanks, Shivam