Ensure that the IP Forwarding feature for Microsoft Azure virtual machines is disabled

Enabled IP forwarding on your virtual machine through Azure Network Interface may lead to unauthorized access.

In Azure Console -

1. Open the Azure Portal and go to Network interfaces.
2. Choose the Network interfaces you wish to edit.
3. Under IP configurations, Set IP forwarding to Disable.
4. Select Save.

In Terraform -

1. In the azurerm_network_interface resource, set enable_ip_forwarding to false.

References:
https://learn.microsoft.com/en-us/azure/virtual-network/virtual-networks-udr-overview
https://registry.terraform.io/providers/hashicorp/azurerm/latest/docs/resources/network_interface#enable_ip_forwarding