$DATA{"VOICE_DIGIT"} = "BASIC_testcase.txt";

##</code><code>##

#!/usr/bin/perl

use strict;
use warnings;
use Data::Dumper;

open(INFH, "<", "a.ini") or die $!;

my %INI;
my $HEADER = "_";
while(<INFH>){
  chomp;
  s/\s*#.*//;
  s/^\s+//;
  s/\s+$//;
  next unless $_;
  if(/^\[(\S+)\]$/){
    $HEADER = uc($1);
    next;
  }
  $INI{$HEADER} = $_;
}
close(INFH);

print Dumper(\%INI);

##</code><code>##

$VAR1 = {
          'Voice_Digit' => 'BASIC_testcase.txt'
        };