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plse try this
level-FDunit =
VAR _t1 = 'incentive_cal[Employee Id]
RETURN
CALCULATE(
(IF([FDunitcurrent_mnth]>=3,l,
IF([FDunitcurrent_mnth]>=5,2,3))),
FILTER (ALL(incentive_cal),incentive_cal[Employee Id]=_t1))
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