Please tell me how to setup an email acount on JIRA?
You do not. It is not a mail server.
Email addresses in Jira are an attribute stored on people's accounts, so Jira knows where to contact them. It can also read email in-boxes in order to create and update issues.
But both incoming and outgoing email require email servers to be connected to Jira, and it is those that hold (or read from other directories) email accounts.
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