open FH,"<:utf8",$filename;
print <FH> ;
close FH;
__DATA__
the above code printing the BOM along with the text inside the file.

##</code><code>##

open FH,"<:encoding(utf8)",$filename;
print <FH> ;
close FH;
__DATA__
this code also printing the BOM along with the text inside the file.