Please do not promote :utf8! Use the correct :encoding(utf-8) instead from now on.

   my $sql1 = "select deptid,to_char(a.epfno) epfno,a.ename ename,desi
+g,decode(b.status,'P','उपस्थि&#23
+40;','A','अवकाश','D','प्&#2
+352;तिनियुक्त&#
+2367;')
status,b.rmk from Atnd_emp_mast a,Atnd_position b where repoid=1 and I
+SACTIVE=0 and a.epfno=b.epfno and SUMM_HOD_FLAG=1 
and ATTEN_DT=to_date('17-12-2020','DD-MM-YYYY') order by SUMM_SORTID";
+ 
                    $sth =$dbh->prepare($sql1);
                    $sth->execute();
                    my @rows =$sth->fetchrow_array;
                    
                  while (@rows=$sth->fetchrow_array)
                  {
                  binmode(STDOUT, ":utf8");
                  print join(",",@row),"\n";
                  
                  }
[download]

made changes its still not working

ENOTENOUGHINFO: you have told us nothing about the database, its version, its encoding, its network layers etc etc.

$ cat info.csv
id,count,desc,asc,row
1,2,foo,bar,10

$ perl -MDBI -COE -wE'my$dbh=DBI->connect("dbi:CSV:",undef,undef,{f_ex
+t=>".csv/r"});my$sth=$dbh->prepare("select id,\x27\x{20ac}\x27 from i
+nfo");$sth->execute;while(my$r=$sth->fetch){say for@$r;}'
1
€
[download]

That just worked, so it could be your database or your database driver, or your database driver version or ...


Enjoy, Have FUN! H.Merijn

is the DB set up to store unicode? is what you store in DB unicode? is what you get out from DB encoded as unicode?

placing a binmode(STDOUT, ":encoding(utf-8)"); (thanks Tux) at the beginning of your script will display unicode to STDOUT and complain if it contains invalid bytes. But you may need to tell your db to store unicode (for mysql it used to be something like this during table construction: mysql_enable_utf8mb4) and make DBI::connect aware with mysql_enable_utf8 => 1. For some cases you need to explicitly encode the bytes received from DB into unicode using Encode::encode... or investigate if it's a case of double encoding using Encode::decode...