I believe Apache runs under the user Everyone for Windows. Try right clicking on the file and selecting Properties. Then go to the Security tab and make sure the user Everyone has access to Read & Execute for that file.

Read through the link marto provided. It is much more thorough and complete for solving your situation.

In reply to Re: How to set the execution permission of a perl cgi file by thedoe
in thread How to set the execution permission of a perl cgi file by venkatanaga

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