Do you mean somthing like this?

use warnings;
use strict;

use Config::IniHash;

# parse the config file into a hashref
my $config   = ReadINI 'pm1562.ini';

# default values
my $defaults = { header => { to => 'foo', from => 'bar' } };

# iterate the defaults and put them into $config if they not 
# already exist
for my $section ( keys %{$defaults} )
{
    for my $option ( keys %{$defaults->{$section}} )
    {
        $config->{$section}->{$option} = $defaults->{$section}->{$opti
+on}
            unless exists $config->{$section}->{$option};
    }
}

#use the values, no need for a variable $to or $from
print $config->{header}->{to}, "\n", 
      $config->{header}->{from}, "\n",
[download]

Given a config file like

[header]
to=holli
[download]

this prints

holli
bar
[download]

Just as i think you need it.

edit: added jonadab's sugguestion.

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