If The application is developed on a machine and can be executed on any other machines irrespective of platform  then it is called Platform Independent.
-> The Applications developed using JAVA and .NET are platform independent.
->The source code of this languages when compiled, get converted into intermediate code (semi-finished), which can be executed on any other machine using a special software which converts the intermediate code into the machine code according to the operating system of the machine.
The intermediate code generated after compiling the source code is called BYTE CODE in JAVA and MSIL CODE in .NET.
-> Languages that are present in the market before 1990’s are platform dependent languages.
-> In these languages after compiling the source code , the machine code or executable code is generated, and this code is generated targeting the Operating system. So, the code generated cannot be executed on other O.S .
Because, O.S is responsible for execution of machine code , so machine code of one O.S is not understandable to other O.S.
Example: c++(windows)
source code-> compile -> machine code(exe).
In the above case, as the source code is compiled on windows, the machine code get generated for windows O.S only. So, this code can be executed on windows only.

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