Bulk Update Managers of the Azure AD Users using powershell script

In Azure AD we do not have an option to update the Manager of multiple users. Followig PowerShell script can help us to overcome this repetitive task. 

First we need to create a 'csv' file with following columns

1. User
2. Manager

User column contains the list of User Emails. Manager column will contain the Manager's Email of the respective User.

Update the 'csv' file path & run the PowerShell script as Administrator.