I manage to figure out that for the boolean type, it should be true/false return.
var query = from s in db.Subscriptions
join u in db.UserDetails on s.sUID equals u.uID
where s.BS_ExpiryDate >= DateTime.Now &&
s.sPID.Value == 163 &&
s.data_All.Value == true &&
u.uUsername == username &&
u.uPassword == password
select u;