The standard SQL mechanism for that IF would be a CASE expression:
Select * from tbl_sample where ID = 1 And CASE
WHEN RECEIPT_MODE = 'MANUAL'
THEN DATE(a.MANUAL_COLLECTION_DATE) = DATE('2016-08-10 04:18:00')
ELSE DATE(TPAY_ISSUED_DATE) = DATE('2016-08-10 04:18:00')
END