use File::Find;
my $command="cp";
my $target="/home/kiruthika/Technical/NEW/"; #Here mention your direct
+ory path to where you need to copy the files.
my $str;
find(\&wanted,(".","..",));
sub wanted()
{

    if(/.*\.txt/)#find the .txt files and copy those into another loca
+tion.
    {
         $str=$command." ".$_." " .$target;
         system("$str");
         $str=" ";

    }
}
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find() function will call the wanted function for each files in the current directory and as well in the parent directory of the current directory.

In the wanted function I have checked whether the file is .txt file or not.
If it is .txt file then I have copied that file into the target directory.

In find() function ,in the second argument you mention the directories to be searched.