Web Page:
<ajaxToolkit:ToolkitScriptManager ID="ToolkitScriptManager_Settlement" runat="server">
</ajaxToolkit:ToolkitScriptManager>
<ajaxToolkit:AjaxFileUpload ID="AjaxFileUpload_Settlement"
ThrobberID="myThrobber"
ContextKeys="fred"
AllowedFileTypes="xls,xlsx"
MaximumNumberOfFiles="10"
OnUploadComplete="OnClientUploadComplete"
runat="server" />
Reference
Web.config
<system.web>
<httpHandlers>
<!-- Using CombineCriptsHandler.axd as path of handler -->
<add verb="*" path="CombineScriptsHandler.axd"
type="AjaxControlToolkit.CombineScriptsHandler,
AjaxControlToolkit" />
<add verb="*" path="AjaxFileUploadHandler.axd"
type="AjaxControlToolkit.AjaxFileUploadHandler,
AjaxControlToolkit"/>
</httpHandlers>
</system.web>
system.webServer>
<modules runAllManagedModulesForAllRequests="true" />
<validation validateIntegratedModeConfiguration="false" />
<handlers>
<!-- Using CombineCriptsHandler as name of handler -->
<add name="CombineScriptsHandler" verb="*"
path="CombineScriptsHandler.axd"
type="AjaxControlToolkit.CombineScriptsHandler,
AjaxControlToolkit" />
</handlers>
</system.webServer>