In this section, we are going to create and manage users and groups in the Azure portal. You can also use PowerShell and its CLI to create users.
We aren't going to create an Azure AD tenant in this section since it's assumed that you already have one. If you need to create an Azure AD tenant, you can refer to the following tutorial: https://docs.microsoft.com/en-us/azure/active-directory/develop/quickstart-create-new-tenant.
You can also create multiple Azure AD tenants in one subscription. These directories can be used for development and testing purposes, for instance.