Hi, I am new to Umbraco world from UK. Apologies for novice questions I need to develop a payment system using 3DS for charging bank card. Is there any sample code or links which I can follow?

Hello! Are you sure you want to write your own code for this? There are some add-ons available for Umbraco for ecommerce (paid products but some with a free tier) You can see these at: https://marketplace.umbraco.com/category/commerce Otherwise the code you need to write will depend on which payment provider you're using.