Hi @Avnish Pandey ,
you have to use a different credit card if you want to setup another free Azure account.
Please take a look here: https://azure.microsoft.com/en-us/free/free-account-faq/
Who is eligible for the Azure free account?
The Azure free account is available to all customers who have never tried or paid for Azure before.
The credit card is used for identity verification. Means: Microsoft knows who used Azure before ;-)
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Regards
Andreas Baumgarten