Hello sudhirhi1 and welcome to the forums,
The way our forum works best is for you to post parts of your code and explain where there are problems/questions.
Someone here will be able to answer questions on why something won't compile or abends. If you are stuck on how to do some particular thing, post your question and someone will be able to help.
No one should post a program that does what you ask - you learn nothing from this. If we see people doing other people's homework, we delete those solutions.
In your description of the requirement, i believe you have mentioned what is required to split the file. Thinking out loud, you will want some SELECTS and FDs. I'd suggest the most simple record layout possible as you have no requirement to handle lots of fields. You'd then process the input as needed.
Hope this helps,