Hope this helps you..

In Test Class, You need to insert Account first and then Lead

I guess, your trigger would be something like this:

trigger StackExchangeQ2 on Lead (before insert) {
    List<String> companies = new List<String>();
    For (lead l:trigger.new){
    if(l.country=='India'){ 
        companies.add(l.company); 
        system.debug(companies); 
      } 
    } 
    List<String> soqlLikeStr = new List<String>();
    for(String str:companies) {
        soqlLikeStr.add('%'+str+'%');   
    }
    System.debug('soql like str = ' + soqlLikeStr);

    List<Account> leadAccountIds=[Select Id, OwnerId, Name FROM Account 
    WHERE Name LIKE :soqlLikeStr];
    System.debug('leadAccountIds = ' + leadAccountIds);

    Map<String, Id> acctNameId=new Map<String,Id>();
    Map<String, Id> acctNameOwner=new Map<String,Id>();

    if(!leadAccountIds.isEmpty() && leadAccountIds.size()==1){
        For(Account a : leadAccountIds){
        acctNameId.put(a.name,a.Id);
        acctNameOwner.put(a.Name,a.OwnerId);
        For(Lead l2 : trigger.new){
            l2.ownerId=a.OwnerId;
          }
        }
      }
    }

Test Class for this -(gives 100% code coverage) @istest public class StackExchangeQ2Test {

  @isTest static void TestDeleteAccountWithOneOpportunity() {
    //insert Account
    Account acc = new Account(
        Name = 'Test Park controls Account'
    );
    insert acc;
    //insert Lead
    Lead l = new Lead(
        FirstName = 'Jake',
        LastName = 'Doe',
        Phone = '9874563210',
        Country = 'India',
        Company = 'Park controls'
    );
    Insert l;
  }   
}

Hope this helps you..

In Test Class, You need to insert Account first and then Lead

I guess, your trigger would be something like this:

trigger StackExchangeQ2 on Lead (before insert) {
    List<String> companies = new List<String>();
    For (lead l:trigger.new){
    if(l.country=='India'){ 
        companies.add(l.company); 
        system.debug(companies); 
      } 
    } 
    List<String> soqlLikeStr = new List<String>();
    for(String str:companies) {
        soqlLikeStr.add('%'+str+'%');   
    }
    System.debug('soql like str = ' + soqlLikeStr);

    List<Account> leadAccountIds=[Select Id, OwnerId, Name FROM Account 
    WHERE Name LIKE :soqlLikeStr];
    System.debug('leadAccountIds = ' + leadAccountIds);

    Map<String, Id> acctNameId=new Map<String,Id>();
    Map<String, Id> acctNameOwner=new Map<String,Id>();

    if(!leadAccountIds.isEmpty() && leadAccountIds.size()==1){
        For(Account a : leadAccountIds){
        acctNameId.put(a.name,a.Id);
        acctNameOwner.put(a.Name,a.OwnerId);
        For(Lead l2 : trigger.new){
            l2.ownerId=a.OwnerId;
          }
        }
      }
    }

Test Class for this -(gives 100% code coverage)

  @istest
  public class StackExchangeQ2Test {

  @isTest static void TestDeleteAccountWithOneOpportunity() {
    //insert Account
    Account acc = new Account(
        Name = 'Test Park controls Account'
    );
    insert acc;
    //insert Lead
    Lead l = new Lead(
        FirstName = 'Jake',
        LastName = 'Doe',
        Phone = '9874563210',
        Country = 'India',
        Company = 'Park controls'
    );
    Insert l;
  }   
}