Here you go..

my @c=("Australia", "south","Austria","America","India","Zimbabwe");
my %h;

push @{  $h{uc substr($_,0,1)}   },   $_ for @c;

for my $l(sort keys %h){
  print "$l\n=\n";  
  print "$_\n" for sort @{$h{$l}};
  print "\n"
}
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