1,Go,Manuel,V.,1/22/2015,8:30AM,5:30PM,1001
2,Calinisan,Peter,S.,1/22/2015,8:30AM,5:30PM,1002
3,Sioting,Michael,S.,1/22/2015,8:30AM,5:30PM,1003

1,2002
2,2001
3,2003

1001,IT
1002,HR
1003,PURCHASING


##</code><code>##

2002,Go,Manuel,V.,1/22/2015,8:30AM,5:30PM,IT
2001,Calinisan,Peter,S.,1/22/2015,8:30AM,5:30PM,HR
2003,Sioting,Michael,S.,1/22/2015,8:30AM,5:30PM,PURCHASING


##</code><code>##

use strict;
use warnings;
use Text::CSV;
use Data::Dump qw(dump);

my @data;   # 2D array for CSV data
my $file = 'AMS.csv';

my $csv = Text::CSV->new({ binary => 1, quote_null => 0 });
open my $fh, '<', $file or die "Could not open $file: $!";

while( my $column = $csv->getline( $fh ) ) { 
#shift @$column;
push @data, $column;
}

open $fh, ">:encoding(utf8)", "PPS.csv" or die "PPS.csv: $!";
for (@data) {
$csv->print($fh, $_);
print $fh "\n";
}
close $fh or die "PPS.csv: $!";