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<tbody><tr><th colspan="15" style="COLOR:RED;FONT-SIZE:12pt; FONT-WEIG
+HT:BOLD; TEXT-ALIGN:center;">Amount </th></tr>
<tr><th rowspan="2">Region</th><th colspan="2">Level 31.03.2016</th><t
+h colspan="3">Sanction/Renewal<br>01.04.2016 to 28.02.2017</th><th co
+lspan="2">Level 28.02.2017</th><th colspan="3">Sanction/Renewal<br>Du
+ring Current Month</th><th colspan="2">Level 26.03.2017</th><th colsp
+an="2">Growth<br>as on<br>26.03.2017</th></tr><tr><th>No.</th><th>Bal
+ance</th><th>No.</th><th>Limit</th><th>Balance</th><th>No.</th><th>Ba
+lance</th><th>No.</th><th>Limit</th><th>Balance</th><th>No.</th><th>B
+alance</th><th>GDM</th><th>GUM</th></tr><tr>
...
             <td style="TEXT-ALIGN:LEFT;"><a href="AGL_CROPC0820204.HT
+M">TEMPORARY-04</a></td><td>21826</td><td>225.82</td><td>10249</td><t
+d>133.52</td><td>113.51</td><td>21558</td><td>230.69</td><td>624</td>
+<td>10.07</td><td>7.84</td><td>21524</td><td>233.99</td><td>3.30</td>
+<td>8.17</td></tr><tr>
             <td style="TEXT-ALIGN:LEFT;"><a href="AGL_CROPC0820205.HT
+M">TEMPORARY-05</a></td><td>41299</td><td>736.24</td><td>34023</td><t
+d>732.70</td><td>601.55</td><td>40822</td><td>732.78</td><td>3177</td
+><td>76.32</td><td>60.46</td><td>40794</td><td>736.45</td><td>3.67</t
+d><td>0.21</td></tr><tr style="BACKGROUND-COLOR:YELLOW;FONT-WEIGHT:BO
+LD;">
             <td style="TEXT-ALIGN:LEFT;">TEMPORARY-TOTAL</td><td>1136
+87</td><td>1598.44</td><td>76439</td><td>1406.71</td><td>1119.00</td>
+<td>111018</td><td>1594.37</td><td>5946</td><td>124.50</td><td>95.73<
+/td><td>111119</td><td>1610.41</td><td>16.04</td><td>11.97</td></tr><
+/tbody>

#!usr/bin/perl 

...
       $OUT-> print( join( ',', @$row ), "\n");
    }
}

Amount,,,,,,,,,,,,,,
Region,Level 31.03.2016,,Sanction/Renewal
...
TEMPORARY-04,21826,225.82,10249,133.52,113.51,21558,230.69,624,10.07,7
+.84,21524,233.99,3.30,8.17
TEMPORARY-05,41299,736.24,34023,732.70,601.55,40822,732.78,3177,76.32,
+60.46,40794,736.45,3.67,0.21
TEMPORARY-TOTAL,113687,1598.44,76439,1406.71,1119.00,111018,1594.37,59
+46,124.50,95.73,111119,1610.41,16.04,11.97