[Solved] XML generation using c#

Try following xml linq. I put your input file into a text file and then read into DataTable. Then create XML from table :

using System;
using System.Collections.Generic;
using System.Linq;
using System.Text;
using System.Xml;
using System.Xml.Linq;
using System.Data;
using System.IO;

namespace ConsoleApplication1
{
    class Program
    {

        const string INPUT_FILENAME = @"c:\temp\test.txt";
        const string OUTPUT_FILENAME = @"c:\temp\test.xml";
        static DataTable dt = new DataTable();
        static XDocument doc;
        static void Main(string[] args)
        {
            ReadData(INPUT_FILENAME);
            dt = dt.AsEnumerable()
                .OrderBy(x => x.Field<string>("scheme-code"))
                .ThenBy(x => x.Field<string>("emp-code"))
                .ThenBy(x => x.Field<string>("pin"))
                .CopyToDataTable();

            CreateXml();
            doc.Save(OUTPUT_FILENAME);

        }
        static void ReadData(string filename)
        {
            int rowNumber = 0;
            string line = "";
            StreamReader reader = new StreamReader(INPUT_FILENAME);

            while ((line = reader.ReadLine()) != null)
            {
                string[] splitData = line.Split(new char[] { ' ' }, StringSplitOptions.RemoveEmptyEntries).ToArray();

                if (++rowNumber == 1)
                {
                    for (int i = 0; i < splitData.Length; i++)
                    {
                        if (i < 3)
                        {
                            dt.Columns.Add(splitData[i], typeof(string));
                        }
                        else
                        {
                            dt.Columns.Add(splitData[i], typeof(decimal));
                        }
                    }
                }
                else
                {
                    DataRow newRow = dt.Rows.Add();
                    for (int i = 0; i < splitData.Length; i++)
                    {
                        if (i < 3)
                        {
                            newRow[i] = splitData[i];
                        }
                        else
                        {
                            newRow[i] = decimal.Parse(splitData[i]);
                        }
                    }
                }
            }
            reader.Close();
        }
        static void CreateXml()
        {
            string xmlns_rmas = "value here";
            string xmlns_xsi = "value here";
            string xmlns_noNamespaceSchemaLocation = "value here";
            string xmlIdentFormat =
                "<?xml version='1.0' encoding='UTF-8'?>" +
                "<return" +
                    " xmlns:rmas=\"{0}\"" +
                    " xmlns:xsi=\"{1}\"" +
                    " xsi:noNamespaceSchemaLocation=\"{2}\">" +
                "</return>";
            string xmlIdent = string.Format(xmlIdentFormat, xmlns_rmas, xmlns_xsi, xmlns_noNamespaceSchemaLocation);
            doc = XDocument.Parse(xmlIdent);

            XElement _return = doc.Root;

            string returnCode = "";
            string returnDesc = "";
            DateTime date = DateTime.Now;
            string operatorCode = "";
            XElement header = new XElement("header", new object[] {
                new XElement("return-code", returnCode),
                new XElement("return-desc", returnDesc),
                new XElement("as-at-date", date),
                new XElement("operator-code", operatorCode)
            });
            _return.Add(header);

            XElement body = new XElement("body");
            _return.Add(body);


            foreach(var schemeGroup in dt.AsEnumerable().GroupBy(x => x.Field<string>("scheme-code")))
            {
                XElement scheme = new XElement("scheme");
                body.Add(scheme);
                XElement code = new XElement("code", schemeGroup.Key);
                scheme.Add(code);
                foreach(var empCodeGroup in schemeGroup.GroupBy(y => y.Field<string>("emp-code")))
                {
                    XElement employer = new XElement("employer");
                    scheme.Add(employer);
                    int serialNumber = 0;

                    foreach(var pinGroup in empCodeGroup.GroupBy(y => y.Field<string>("pin")))
                    {
                        if (serialNumber == 0)
                        {
                            XElement emprCode = new XElement("empr-code", empCodeGroup.Key);
                            employer.Add(emprCode);
                        }
                        foreach (DataRow row in pinGroup)
                        {

                            XElement data = new XElement("data");
                            employer.Add(data);
                            if ((empCodeGroup.Count() > 1) && (serialNumber == empCodeGroup.Count() - 1))
                            {
                                data.Add(new XElement("serial-no", "T999"));
                            }
                            else
                            {
                                data.Add(new XElement("serial-no", serialNumber));
                            }

                            data.Add(new XElement("pin", pinGroup.Key));
                            data.Add(new XElement("employer-contribution", row.Field<decimal>("empr-contr")));
                            data.Add(new XElement("employee-contribution", row.Field<decimal>("empyee-contr")));
                            data.Add(new XElement("voluntary-contribution", row.Field<decimal>("total-vol-cont")));
                            data.Add(new XElement("total-contribution", row.Field<decimal>("total")));

                            serialNumber++;
                        }

                    }
                }
            }
        }
    }

}