if($action eq '!='){
                    $match{$a} = 0 if $line[$position]=~m/\Q$key/i;
                }
                else{$match{$a} = 1 if $line[$position]=~m/\Q$key/i;}

##</code><code>##

Can be rewritten like so: 
    $match{$a} = ($line[$position] =~ m/\b\Q$key\E\b/i) ? 1 : 0;
    $match{$a} = !$match{$a} if $action eq '!=';

##</code><code>##


if($action eq '!='){
                    $match{$a} = ($line[$position] =~ m/\b\Q$key\E\b/i) ? 1 : 0;
                }
                else{$match{$a} = !$match{$a} if $action eq '!=';}