sub xml_output {
    my ($output, $tag, $fh) = @_;
    if($output) {
        if($output =~ m/<IT>(.*)/) {
            if($fh) {
                print $fh "</ROOT>\n";
                close($fh);
            }
            open($fh, '>', "$1.xml") or die "$1.xml: $!";
            print $fh "<?xml version=\"1.0\" encoding=\"UTF-8\"?>\n<RO
+OT>\n";
        }


               $output =~ s/\s*(?=(<.+>|<.+\/>|<\/.+>|<\/.+><.+>))//g;
              print $fh "$output</$tag>\n";
             }
    return($fh);
  } # End of sub sroutine
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Please tell me how can i change in the this subroutine to split the file until it finds {IT} tag and filename as the {TAG} value. Please help me with this