use strict;
use Data::Dumper;

my %hash;
my $section = '__none__';

while (<DATA>)
{
    next if /^#/;
    chomp;

    if ( /^\[([^\]]+)\]$/ )
    {
        $section = $1;
    }
    elsif ( /^([^=]+?)\s*=\s*(.*)$/ )
    {
        $hash{$section}{$1} = $2;
    }
}

die Dumper( \%hash );

__DATA__
# This is a configuration file.

Section = none

[TITLE]
Name = John
Location = USA

[HEAD]
Name = James
Location = Canada

[BODY]
Name = Mayer
Location = UK


##</code><code>##

$VAR1 = {
          'TITLE' => {
                       'Location' => 'USA',
                       'Name' => 'John'
                     },
          'BODY' => {
                      'Location' => 'UK',
                      'Name' => 'Mayer'
                    },
          '__none__' => {
                          'Section' => 'none'
                        },
          'HEAD' => {
                      'Location' => 'Canada',
                      'Name' => 'James'
                    }
        };