PL SQL Data Types Oracle PLSQL Tutorial

CHR(10): Line feed
CHR(13): Carriage return
CHR(9): Tab

SQL> begin
  2      DBMS_OUTPUT.put_line('Line#1'|| chr(10)||chr(9)||'Line#2');
  3  end;
  4  /
Line#1
        Line#2
PL/SQL procedure successfully completed.
SQL>