If I understand you, this may be what you are wanting.

#! perl
use warnings;        # Always use this, it will help you enormously.
use strict;            # And this also.
use diagnostics;     # This gives some very useful hints when you are 
+developing.


#I assume that this will come from somewhere else.
my  $path = "\\default\\main\\Anand\\toipcs\\Tutorials\\internet";

# And that you know this or know how to find it out (hint: use Cwd; is
+ one way).
my $CurDir = 'Anand';

# And that what you want its find the parts before and after the curre
+nt directory in the path

my ($Pdir, $Sdir) = $path =~ m!(.+)Anand\\toipcs(.+)!;

print "Pdir = '$Pdir' and Sdir = '$Sdir'\n";
[download]

When the above program is run, it produces the following output.

c:\test>207011
Pdir = '\default\main\' and Sdir = '\Tutorials\internet'

c:\test>
[download]

I hope this helps, if not or if I can clarify anything for you, ask away :).