my @myfiles = (
		['INI_1','INI_2',
			['VALUE_1'],
			['VALUE_2'],
			['VALUE_3']
		 ],
	    
		['INI_3','INI_4',
			['VALUE_1'],
			['VALUE_2'],
			['VALUE_3']
		]

	    );


foreach my $ini (@myfiles) {
	print "\n", $ini->[0];
	## Access Next level values
	print "\n", $ini->[1];
	## place the $ini->[0] values to  $ini->[1]
}