Hi @M, RAKESH ,
using the script extension of Azure VMs might be an option to create the local users after VM is deployed:
For Windows VMs: https://learn.microsoft.com/en-us/azure/virtual-machines/extensions/custom-script-windows
For Linx VMs: https://learn.microsoft.com/en-us/azure/virtual-machines/extensions/custom-script-linux
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Regards
Andreas Baumgarten