Hello Ramji
You will have to copy the WF WS12000003 and sub WF WS12000005.
In WF WS12000003 -> sub WF WS12000005 , you have an approval task TS12000025. First level approver is the line manager which is determined as per Rule no 168.
You have create another rule for second level approver and copy the task TS12000025 and include in the "Participation approved" outcome of level 1 approval step.
Regards
Sandy