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Hi Fishes, I currently have 2 job offers Wells Fargo and Expleo group
Expleo group is providing 13.5 LPA with Associate lead role and Wells Fargo is providing 13.5 LPA with senior role.
I had earlier performed lead level activities in my current role as well. I have come to dilemma now of taking a right decision. Can you fishes give few inputs or suggestions.
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YoE : 5.5 years
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I don’t think you have to provide this. It’s a hiring tactic. Sounds like the recruiter you got is not that great or at the very least, aggressive 😢
Your current comp doesn’t have any bearing on the position your applying for. They have their own levels and pay brackets. I would say that you are looking for a step up in responsibilities and opportunities and that TC is commensurate with your experience and the value you bring
It almost sounds like you were being recruited by an agency rather than directly by MSFT. I've never heard of them doing this. Perhaps ask if you could talk to another recruiter?
Microsoft outsources some recruiting activities to Randstad and it’s really a draw on the recruiter that gets assigned 😕
Where are you located? In some states (NY and I think CA) potential employers cannot ask applicants about salary histories. 
Not familiar with salary history law in Washington but Google seems to indicate this isn't allowed: https://www.seyfarth.com/news-insights/washington-state-signs-a-salary-history-ban-with-a-twist.html
Do not disclose. Also, big firms like MSFT al have comp bands, so they'll interview you and decide what band to place you in, so your current salary is used to help guess your band, but ABSOLUTELY not required. This seems like a shady recruiter and not at all in line with MSFTs actual recommended practices.