Microsoft .NET is a software development platform based on virtual machine architecture. Dot Net Platform is:
Language Independent – dot net application can be developed different languages (such as C#, VB, C++, etc.)
Platform Independent – dot net application can be run on any operating system which has .net framework installed.
Hardware Independent – dot net application can run on any hardware configuration
It allows us to build windows based application, web based application, web service, mobile application, etc.