Harii,
Boundary value
testing usually refers to significant values in your program. Suppose, you have the following code:
You would want to test numbers near 50 and 100. For example, you could test 49, 50, 51, 99, 100 and 101.
Other numbers that are often boundary conditions are -1, 0, 1, and the numbers surrounding the maximum/minimum values a variable can hold.
One boundary condition is an empty file as you pointed out. The others would depend on the logic of the code reading the file.