my @country = ("Australia", "south","Austria","America","India","Zimbabwe");
my %list;
foreach (@country) {
    /^(.)/ and push @{$list{uc $1}}, $_;
}

foreach (sort keys %list) {
    print "$_\n=\n";
    print "$_\n" for sort @{$list{$_}};
    print "\n";
}