I found out that by default, in SharePoint 2013, there is no option for "Sign in as a different user".
For enabling this option you need to follow the below mentioned steps:-

1. Go to the Path Location
C:\Program Files\Common Files\Microsoft shared\Webserver Extensions\15\TEMPLATE\CONTROLTEMPLATES
Here is a file named "welcome.ascx".
2. Open the welcome.ascx file in the Visual Studio and save it

3. The tag that has Add
Below <SharePoint:MenuItemTemplate runat="server id="ID_PersonalInformation"


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