my %input;
$input{$EMPNO}[0]="DOB,Name,Empid,salary,Gross_salary,Department,Company";
$input{$EMPNO}[1]="Month,NET_Salary";

##</code><code>##

{

    my @data;
    my $table;
    
    foreach my $k (keys %input) {
        foreach (@{$input{$k}}) {
            chomp();
            push( @{@data[$.]},( split /[,\n]/, $_));
            }
        }
    $table .= "<table border=1>";

    for my $i ( 0 .. $#data ) {
        $table .= "<tr>";
        for ( @{@data[$i]}){
            $table .= "<td>$_</td>\r\n";
        }
        $table .= "</tr>";
    }
    $table .= "</table>";

}  

##</code><code>##

DOB,Name,Empid,salary,Gross_salary,Department,Company
Month,NET_Salary