in reply to what format should be and where is the list of attributes

If you're building a distribution based on ExtUtils::MakeMaker, and you want to learn the nuts and bolts (which you should) before proceeding to use the convenience layers such as Module::Install and Dist::Zilla, there are three PODs that you should familiarize yourself with:

Also, Intermediate Perl can be helpful, and frankly, just looking at many of the thousands of both good and bad examples on CPAN itself.