User controls are created using .ASCX in ASP.NET. After .ASCX file is created you need to two things in order that the ASCX can be used in project: -
• Register the ASCX control in page using the <percentage@ Register directive.Example
<%@ Register tag prefix="Accounting" Tag name="footer" Src="Footer.ascx" %>
• Now to use the above accounting footer in page you can use the below directive.
<Accounting: footer runat="server" />
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