See Data::Diver:

use Data::Diver qw( DiveVal );

# ...
while( <...> ) {
    @val= split /\t/;
    DiveVal( \%Tech_fy_r­eldata, \( @val ) )= '0';
}
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Might be close to what you wanted (hard to say for sure since you don't show what $npo and $fy_closed are defined as).