It has no ASCII code. Only the Unicode values U+0000 to U+007F have ASCII codes.
Some non-standard fonts assigned the Indian rupee sign to replace the ASCII grave accent (`) which is ASCII 60 (and Unicode U+0060). This is a stupidly incorrect assignment that won’t work with fonts other than the few that proudly and wrongly made the assignment.
From here: http://in.answers.yahoo.com/question/index?qid=20121011093254AAU72or