my code is given below which is not working properly.

Since you've not given any idea of how it is "not working properly", here is the output of running your code as it stands:

.      newwack="rac_client_$curr_date.ack"

CL".      newwack="rac_client_$curr_date.ack"

CL".      newfile="ods_nt_cash_acc_$curr_date.csv"

CL".     IN_DIR="obc\5060"

CL".      newwack="rac_vendor_$curr_date.ack"
[download]

The problems with it seem to include:

• A failure to handle newlines
• Capture of some unwanted double-quotes
• Use of concatenation operator inside quotes
• An if-elsif construct where the branches should not be mutually exclusive
• A double-read from the input filehandle for each loop iteration

Fixing these issues, using indentation and simplifying the logic gives us:

open (data, "<input.txt");
while (<data>) {
    if (/"(.*)"\)(.*)$/) {
        $parameter = $1;
        $var       = $2 . "\n";
    } else {
        $var = $_;
    }
    if (/;;/) { print "\n"; next; }
    print "$parameter $var";
}
close data;
[download]

which produces this output:

BR old_file="ods.csv"
BR      newfile="ods_nt_$curr_date.csv"
BR      newwack="rac_client_$curr_date.ack"
BR      IN_DIR="odc\5060"

CL old_file="ods_cash.csv"
CL      newfile="ods_nt_cash_acc_$curr_date.csv"
CL     newwack="rac_cash_acc_$curr_date.ack"
CL     IN_DIR="obc\5060"

CUA old_file="ods_ven.csv"
CUA      newfile="ods_nt_ven_$curr_date.csv"
CUA      newwack="rac_vendor_$curr_date.ack"
CUA      IN_DIR="ofc\5060"
[download]

Formatting of the whitespace, compatibility with strict, conversion to 3-argument open, etc. are all left as an exercise (so you at least have some things still to do on your own).

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