How can we create custom controls in ASP .NET ?

Answer:

We can create user controls using .ASCX in ASP .NET.
Once .ASCX file is created, the two things to be done inprder to use ASCX in your project are:

1. Register the ASCX control in page using <%@ Register directive%> tag.

Example:

<%@ Register tagprefix="Accounting" Tagname="footer" Src="Footer.ascx" %>

2. Now to use the above accounting footer in the page tou may use the below directive.

<Accounting:footer runat="server">