creating a table with primary key as ID.
using linq i am checking the date.
eg:  1st .txt file has this values.
 //---->here the condition checks if it's true it should create a new ID(eg)3 and update the value in the database, else(ie) false it should update with Same ID. 
here is my coding. using c# 
CultureInfo enGB = new CultureInfo("en-GB");
                    DateTime CheckDate = DateTime.Parse(csv[12], enGB);
                    string primary = csv[0].ToString();          //Primary key from this Table.
                    if (!string.IsNullOrEmpty(primary))
                    {
                        using (EntityModel entities = new EntityModel())
                        {                            
                            SSS objRMPRC = (from o in entities.SSSs
                                            where o.ID == primary && o.VALID_END_DATE <= CheckDate
                                            select o).FirstOrDefault();
                            if (objRMPRC == null)
                            {
                                objRMPRC = SSS.CreateSSS(primary);
                                entities.AddToSSSs(objRMPRC);
                            }
                            for (int i = 0; i < fieldCount; i++)
                            {
                                string ss = csv[i].ToString(); // to check the values.
                                csv.SkipEmptyLines = true;// Skips Empty line
                                if (i == 12)        //Datetime Format Column values
                                {                                                        //en-GB: dd/MM/yyyy (e.g. 14/03/2012)
                                    //CultureInfo enGB = new CultureInfo("en-GB");         //en-US: M/d/yyyy (e.g. 3/14/2012)
                                    DateTime MyDateTime = DateTime.Parse(csv[i], enGB);  //Language is set to UK english (en-GB) in windows control panel and web.config. 
                                    objRMPRC.GetType().GetProperty(headers[i]).SetValue(objRMPRC, MyDateTime, null);
                                }
                                else
                                {
                                    objRMPRC.GetType().GetProperty(headers[i]).SetValue(objRMPRC, csv[i], null);
                                }
                            }     
                            entities.SaveChanges();              //Save the Lines into Database.
                        }//using
                    }//if