I did find you can combine these lines into one:
1. AddHandler cgi-script .cgi
2. AddHandler cgi-script .pl
AddHandler cgi-script .pl .cgi

I also found you can type:
Options Indexes FollowSymLinks +ExecCGI

Lastly you definitely need to declare the path as
#!c:/wamp/bin/perl/bin/perl
If you don’t have the right path you’ll receive 403 Permissions Denied

I solved the same problem as yours. Here’s how to do it:
Let’s write Hello World script for Perl. I copied it from Wikipedia that has this script:

#!/usr/bin/perl
print “Hello, world!\n”;

But it gives 500:Internal Server Error. This is because, this script tells WampServer to look into /usr/bin/perl for perl.exe but out perl.exe is in c:/wamp/bin/perl/bin/. So, we have to use a script like this:

#!c:/wamp/bin/perl/bin/perl
print “Hello, world!\n”;

So, insert this #! commented line at top of your every script and it will work fine without giving HTTP 500 error.

Enjoy@Perl. This is my first day on Perl.

Components:
wamp2.0
ActivePerl-5.10.1.1006-MSWin32-x86-291086.msi

So please help me to solve this problem.