Here is the detailed Problem statement and my approach:

config.txt contains 2 section DIR and FILE.
DIR has list of directory path and FILE section has file path
I need to read the file line by line and check if each line is a file 
+or a directory.
It is required to copy the entire directory content to source director
+y.
Similarly mentioned file needs to be copied to source directory
I need to use robocopy to copy large files.The program is working for 
+copying file but not for copying directory.
For this i thought to split the last part of directory path and attach
+ this to source path inorder to copy using robocopy.

the syntax of robocpy command is

robocopy  $target_file $source_dir_mod ## here target_file=C:\shyam\di
+r1 and i need to get source_dir_mod=C:\sundar\directory1\dir1
Then I can copy dir1 to the source directory

[DIR]
C:\shyam\dir1

[FILE]
C:\shyam\output.txt

$\ = "\n" ; 
$, = "\t" ;
#$|=1;
use strict;
use warnings;
use POSIX qw[ _exit ];
use MIME::Lite;
use Sort::External;
use Net::Ping;
use Win32::DriveInfo;





my $source_dir = `pwd`;#C:\sundar\directory
my $source_dir_mod;



my $file_config = "config.txt";
my $sym = '\\' ;
    open FH_config, "$file_config" or die "$!";
        

        while (my $line = <FH_config>)
        {
            chomp $line;
            next if $line eq "";
            if (($line eq "[DIR]") or ($line eq "[FILE]"))
            {
            #print "no action";
            }
            else 
            {
            my $target_file = $line;
            #print $target_file;
                if (-d $target_file)
                {
                    print("it is directory");
                    
                    (my $path,my $file) = $target_file =~ m|^(.*[/\\])
+([^/\\]+?)$|;
                    
                    $source_dir_mod = join '',$source_dir,$sym,$file;
                    print ($source_dir_mod);
                    `robocopy  $target_file $source_dir_mod`;
                    #print "$path"; ##C:\shyam
                    #print "$file"; ##dir1
                }
                elsif(-f $target_file)
                    {
                    print("is a file");
                    
                    
                    (my $path,my $file) = $target_file =~ m|^(.*[/\\])
+([^/\\]+?)$|;
                    #print "$path"; ##C:\shyam
                    #print "$file"; ##output.txt
                    `robocopy \/Z $path $source_dir $file`;
                    }
                else
                {
                print("no action");
                }
                
            }
        }

        
    close FH_config;
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