select data from .xlsx or .xls using ms sql query

//Open Microsoft provider
sp_configure 'Show Advanced Options', 1;
RECONFIGURE;
GO
sp_configure 'Ad Hoc Distributed Queries', 1;
RECONFIGURE;
GO

EXEC master.dbo.sp_MSset_oledb_prop N'Microsoft.ACE.OLEDB.12.0', N'AllowInProcess', 0 
GO 
EXEC master.dbo.sp_MSset_oledb_prop N'Microsoft.ACE.OLEDB.12.0', N'DynamicParameters', 0
GO 

//sheet

  SELECT *
FROM   OPENROWSET('Microsoft.ACE.OLEDB.12.0',
       'Excel 12.0 Xml;HDR=YES;Database=C:\Users\krishna\Desktop\tt.xlsx',
       'SELECT * FROM [Sheet1$]')

//result