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;
      }   
    }