\documentclass{report}

\usepackage{xepersian}
\settextfont{XB Niloofar}

\begin{document}
   \usepackage[a4paper]{geometry} 
\centering
\begin{tabular}{| c{0.2\textwidth} | c{0.2\textwidth} | c{0.2\textwidth} |}
\hline 
& $ k $ & $ J_k $ & $ |(J_k-J_{k-1})/J_k|<\sigma$ \\ \hline
& 1 & 0.000000219874 & - \\
& 2 & 0.000000276634 & 0.205181565 \\ 
& 3 & 0.000000238424 & 0.160263577  \\ 
& 4 & 0.000000242558 & 0.0170449005 \\ 
& 5 & 0.000000244489 & 0.0078965263 \\
& 6 & 0.000000243499 & 0.0040657358 \\
& 7 & 0.000000243631 & 0.0005418918 \\
\hline \end{tabular}\label{T4-1}

\end{document}