I disagree slightly with your narrative. A split pattern of /(?m)\n(?=$)/ will split on any newline that is followed immediately by a newline (i.e., consequtive newlines) or on a newline at the end of the string (producing an empty string). This can be seen to be happening with modified text (and with a split LIMIT of -1 to preserve trailing null fields):
c:\@Work\Perl\monks>perl
use strict;
use warnings;
use feature 'say';
my $s = <<'EOF';
int t; //variable t
t->a=0; //t->a does;; something
printf("\nEnter the Employee Name : ");
scanf("%s", ptr->name);
return 0;
EOF
for my $line (split/(?m)\n(?=$)/, $s, -1) {
say '<' . $line . '>', "\n";
}
__END__
<int t; //variable t
t->a=0; //t->a does;; something>
<
printf("\nEnter the Employee Name : ");
scanf("%s", ptr->name);
return 0;>
<>
I agree that the simplest and best approach is to split on what the OPer wants to split on, i.e., newlines, and forget about the /m modifier and everything else.
Give a man a fish: <%-{-{-{-<