How can we create custom controls in ASP.NET ? | ASP.Net interview questions

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 <%@ Register directive. Example: <%@ Register tagprefix="Accounting" Tagname="footer" Src="Footer.ascx" %>
• Now to use the above accounting footer in page you can use the below directive.            <Accounting:footerrunat="server" />