Please use <code> tags. Your code appears like this:

#!/usr/bin/perl
use strict;
use warnings;

my %hasharray; 
open (my $fh,"<","c:/datanew.txt") or die ("can't open the file"); 
while(my $line= <$fh>){ 
    #print $_
    if ($line=~ /[a-z]/){ 
         my $n=$line; 
         #print $n; 
         my $nextline= <$fh>; 
         # print $nextline; 
         if($nextline =~/[a-z]/){ 
             #****/here I am having problem.. i don't klnow hopw to co
+mplete the code****/ 
         } 
         else { 
             my @d =split(',',$nextline); 
         } 
     } 
}
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You appear to have a sequential file, and are reading records in two places. Your data, as displayed, appeared to be just one line with fields separated by a space. Can you please clarify the data format?