<?xml version="1.0" encoding="UTF-8"?>

<data>

    <employee>       

        <office>

            <dept id="accounts">

            <name>Raju</name>

            <age>50<age>

            </dept>

        </office>

        <office>

            <dept id="HR">

            <name>Malini</name>

            <age>30<age>

            </dept>

        </office>        

    </employee>

</data>