CAML - Parameter: IncludeTimeValue="TRUE"

Hi there,

When we use the CAML to search the DateTime Field by using WHERE Condition with a Parameter "IncludeTimeValue='TRUE'". My question is when we use the parameter "IncludeTimeValue='TRUE'",whether or not the seconds will be counted :) right??

for example: my DateTime value is "2020-02-27T16:02:21Z"

<FieldRef Name='Login_x0020_Time' /><Value IncludeTimeValue='TRUE' StorageTZ='TRUE' Type='DateTime'>

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