Thanks for update. Please find below steps which followed for module installation.

[root@s930l3001 tmp]# cd Filesys-SmbClient-3.1
[root@s930l3001 Filesys-SmbClient-3.1]# ls
blib      config.h.in    configure     libauthSamba.c  Makefile     ME
+TA.yml     pm_to_blib     smb2www.css   SmbClient.o   t
Changes   config.log     configure.in  libauthSamba.h  Makefile.PL  MY
+META.json  README         SmbClient.bs  SmbClient.pm  typemap
config.h  config.status  COPYING       libauthSamba.o  MANIFEST     MY
+META.yml   smb2www-2.cgi  SmbClient.c   SmbClient.xs
[root@s930l3001 Filesys-SmbClient-3.1]#
[root@s930l3001 Filesys-SmbClient-3.1]#
[root@s930l3001 Filesys-SmbClient-3.1]#
[root@s930l3001 Filesys-SmbClient-3.1]#
[root@s930l3001 Filesys-SmbClient-3.1]# perl Makefile.PL
I search in: /opt/quest/include
/usr/local/s/include
/s/include
/include
/usr/s/include
/root/include
/usr/local/samba/include
/usr/local/samba3/include
/usr/include
/usr/local/include
Where can I find libsmbclient.h ? [/usr/include]
I search in: /opt/quest/lib
/usr/local/s/lib
/s/lib
/lib
/usr/s/lib
/root/lib
/usr/local/samba/lib
/usr/local/lib
/usr/lib
/usr/local/samba3/lib
Where can I find libsmbclient.so ? []
*************************************************************
** WHAT !!!!
** I Can't find libsmbclient.so : No such file or directory.
*************************************************************
If you don't have this file you can download last version
of Samba on www.samba.org and do:

$ tar zxvf samba-2.2.x.tar.gz
$ cd samba-2.2.x/source
$ ./configure
$ make bin/libsmbclient.so

Then you can find libsmbclient.h in source/include directory and
libsmbclient.so in source/bin directory. You can then put them in
/usr/include and /usr/lib (or /usr/local/include and
/usr/local/lib)

Do you want make tests ?(you will be prompted for server /
worgroup / share / user / password to make read write access. [yes]
Server ? [localhost]
Share ? [homes]
Workgroup/Domain ? []
Smb user ? [root]
Smb password ?
Compile module with trace to STDERR ? [no]
checking for gcc... gcc
checking for C compiler default output... a.out
checking whether the C compiler works... yes
checking whether we are cross compiling... no
checking for suffix of executables...
checking for suffix of object files... o
checking whether we are using the GNU C compiler... yes
checking whether gcc accepts -g... yes
checking for gcc option to accept ANSI C... none needed
checking how to run the C preprocessor... gcc -E
checking for egrep... grep -E
checking for working alloca.h... yes
checking for alloca... yes
checking for smbc_mkdir in -lsmbclient... yes
checking for smbc_open in -lsmbclient... yes
checking for smbc_fstat in -lsmbclient... yes
checking for smbc_init_context in -lsmbclient... yes
Good you have SMBCTXX->flags
You use SMBCTXX->close_fn (release >= 3.0.20).
configure: creating ./config.status
config.status: creating config.h
config.status: config.h is unchanged
Generating a Unix-style Makefile
Writing Makefile for Filesys::SmbClient
Writing MYMETA.yml and MYMETA.json
[root@s930l3001 Filesys-SmbClient-3.1]#


============================================================
[root@s930l3001 Filesys-SmbClient-3.1]# make
Skip blib/lib/Filesys/SmbClient.pm (unchanged)
Running Mkbootstrap for Filesys::SmbClient ()
chmod 644 "SmbClient.bs"
cc -c  -I/usr/include -fwrapv -fno-strict-aliasing -pipe -fstack-prote
+ctor -I/usr/local/include -D_LARGEFILE_SOURCE -D_FILE_OFFSET_BITS=64 
+-D_FORTIFY_SOURCE=2 -O2   -

DVERSION=\"3.1\" -DXS_VERSION=\"3.1\" -fPIC "-I/usr/local/lib/perl5/5.
+22.1/x86_64-linux/CORE"   libauthSamba.c
libauthSamba.c: In function ‘ask_auth_fn’:
libauthSamba.c:80: warning: ignoring return value of ‘fgets’, declared
+ with attribute warn_unused_result
libauthSamba.c:88: warning: ignoring return value of ‘fgets’, declared
+ with attribute warn_unused_result
libauthSamba.c:96: warning: ignoring return value of ‘fgets’, declared
+ with attribute warn_unused_result
cc -c  -I/usr/include -fwrapv -fno-strict-aliasing -pipe -fstack-prote
+ctor -I/usr/local/include -D_LARGEFILE_SOURCE -D_FILE_OFFSET_BITS=64 
+-D_FORTIFY_SOURCE=2 -O2   -

DVERSION=\"3.1\" -DXS_VERSION=\"3.1\" -fPIC "-I/usr/local/lib/perl5/5.
+22.1/x86_64-linux/CORE"   SmbClient.c
SmbClient.xs: In function ‘XS_Filesys__SmbClient__init’:
SmbClient.xs:43: warning: ‘debug’ is deprecated (declared at /usr/incl
+ude/libsmbclient.h:2848)
SmbClient.xs:45: warning: ‘auth_fn’ is deprecated (declared at /usr/in
+clude/libsmbclient.h:2943)
SmbClient.xs:46: warning: ‘debug’ is deprecated (declared at /usr/incl
+ude/libsmbclient.h:2848)
SmbClient.xs: In function ‘XS_Filesys__SmbClient__set_flags’:
SmbClient.xs:71: warning: ‘flags’ is deprecated (declared at /usr/incl
+ude/libsmbclient.h:3029)
SmbClient.xs: In function ‘XS_Filesys__SmbClient__mkdir’:
SmbClient.xs:92: warning: ‘mkdir’ is deprecated (declared at /usr/incl
+ude/libsmbclient.h:2909)
SmbClient.xs: In function ‘XS_Filesys__SmbClient__rmdir’:
SmbClient.xs:116: warning: ‘rmdir’ is deprecated (declared at /usr/inc
+lude/libsmbclient.h:2910)
SmbClient.xs: In function ‘XS_Filesys__SmbClient__opendir’:
SmbClient.xs:138: warning: ‘opendir’ is deprecated (declared at /usr/i
+nclude/libsmbclient.h:2905)
SmbClient.xs: In function ‘XS_Filesys__SmbClient__closedir’:
SmbClient.xs:165: warning: ‘closedir’ is deprecated (declared at /usr/
+include/libsmbclient.h:2906)
SmbClient.xs: In function ‘XS_Filesys__SmbClient__readdir’:
SmbClient.xs:197: warning: ‘readdir’ is deprecated (declared at /usr/i
+nclude/libsmbclient.h:2907)
SmbClient.xs: In function ‘XS_Filesys__SmbClient__stat’:
SmbClient.xs:225: warning: ‘stat’ is deprecated (declared at /usr/incl
+ude/libsmbclient.h:2899)
SmbClient.xs: In function ‘XS_Filesys__SmbClient__fstat’:
SmbClient.xs:261: warning: ‘fstat’ is deprecated (declared at /usr/inc
+lude/libsmbclient.h:2900)
SmbClient.xs: In function ‘XS_Filesys__SmbClient__rename’:
SmbClient.xs:293: warning: ‘rename’ is deprecated (declared at /usr/in
+clude/libsmbclient.h:2897)
SmbClient.xs: In function ‘XS_Filesys__SmbClient__open’:
SmbClient.xs:338: warning: ‘open’ is deprecated (declared at /usr/incl
+ude/libsmbclient.h:2892)
SmbClient.xs:349: warning: ‘lseek’ is deprecated (declared at /usr/inc
+lude/libsmbclient.h:2898)
SmbClient.xs: In function ‘XS_Filesys__SmbClient__read’:
SmbClient.xs:368: warning: ‘read’ is deprecated (declared at /usr/incl
+ude/libsmbclient.h:2894)
SmbClient.xs: In function ‘XS_Filesys__SmbClient__write’:
SmbClient.xs:392: warning: ‘write’ is deprecated (declared at /usr/inc
+lude/libsmbclient.h:2895)
SmbClient.xs: In function ‘XS_Filesys__SmbClient__lseek’:
SmbClient.xs:418: warning: ‘lseek’ is deprecated (declared at /usr/inc
+lude/libsmbclient.h:2898)
SmbClient.xs: In function ‘XS_Filesys__SmbClient__close’:
SmbClient.xs:446: warning: ‘close_fn’ is deprecated (declared at /usr/
+include/libsmbclient.h:2904)
SmbClient.xs: In function ‘XS_Filesys__SmbClient__unlink’:
SmbClient.xs:464: warning: ‘unlink’ is deprecated (declared at /usr/in
+clude/libsmbclient.h:2896)
rm -f blib/arch/auto/Filesys/SmbClient/SmbClient.so
LD_RUN_PATH="/usr/lib/../lib64" cc  -shared -O2 -L/usr/local/lib -fsta
+ck-protector libauthSamba.o SmbClient.o  -o blib/arch/auto/Filesys/Sm
+bClient/SmbClient.so        

\
           -lsmbclient          \

chmod 755 blib/arch/auto/Filesys/SmbClient/SmbClient.so
"/usr/local/bin/perl" -MExtUtils::Command::MM -e 'cp_nonempty' -- SmbC
+lient.bs blib/arch/auto/Filesys/SmbClient/SmbClient.bs 644
Manifying 1 pod document

======================================================================
+===
[root@s930l3001 Filesys-SmbClient-3.1]#
[root@s930l3001 Filesys-SmbClient-3.1]# make install
Running Mkbootstrap for Filesys::SmbClient ()
chmod 644 "SmbClient.bs"
Manifying 1 pod document
Files found in blib/arch: installing files in blib/lib into architectu
+re dependent library tree
Installing /usr/local/lib/perl5/site_perl/5.22.1/x86_64-linux/auto/Fil
+esys/SmbClient/SmbClient.so
Appending installation info to /usr/local/lib/perl5/5.22.1/x86_64-linu
+x/perllocal.pod
[root@s930l3001 Filesys-SmbClient-3.1]#
[root@s930l3001 Filesys-SmbClient-3.1]#
[download]