example.php

example.php

<?php
$data=[[101, "ABC", "MX993767772", "04/12/2000", 1, "J176", 1],
    [101, "ABC", "MX993767772", "04/12/2000", 1, "J108", 2],
    [127918, "RMT", "MX993767772", "04/12/2000", 1, "J108", 2]];

$result=[];
foreach($data as $k=>$v) {
    // find value
    $found=false;
    foreach($result as $k2=>$v2) {
        if($v[0]===$v2[0] && $v[1]===$v2[1] && $v[2]===$v2[2] && $v[3]===$v2[3] && $v[4]===$v2[4]) {
            // found it so updating
            $result[$k2][5].=','.$v[5];
            $result[$k2][6].=','.$v[6];
            $found=true;
            break;
        }
    }
    if(!$found) {
        // adding
        $result[]=$v;
    }

}