Code:
echo "$line" | awk ' {print substr($0,1,1) "," substr($0,2,19) "," substr($0,21,1) "," substr($0,24,8) "," substr($0,32,1) "," substr($0,33,11) "," substr($0,44,8) "," substr($0,52,8) "," substr($0,60,7) "," substr($0,67,7) "," substr($0,74,2) "," substr($0,76,8) "," substr($0,84,2) "," substr($0,86,20) "," substr($0,106,20) "," substr($0,126,15) "," substr($0,141,8) } ' >> pmt_data.csv