JMeter distributed testing throws Connection timed out

Though I have tried the below steps, when I tried to start the Slave machine from the Master Machine GUI (Run-->Remote Start) getting the below Connection Timed Out Error Connection refused to host: 172.xx.x.xx; nested exception is: java.net.ConnectException: Connection timed out: connect

I have tried the following

jmeter.properties file, uncomment the line where server.rmi.ssl.disable and set it as true in Master as well as Slaves machines
user.properties file,added the line server.rmi.ssl.disable=true Master as well as Slaves machines
To access the firewalls settings and create a rule to allow incoming connections for the TCP port 4000 in Master as well as Slaves machines
Add also I have tried to run create-rmi-keystore.bat file as Administrator, but nothing happened. Once you run it supposed to ask some questions to type anything as long as it is accepted by the key/cert pair generation script.
Master & Slave Machines has Same Version of JMeter & Java at the same exact locations

6.JMETER_HOME , JDK, JAVA Paths sets on Master & Slave Machines

7.Master & Slave Machines are under same subnetwork

I am stuck here. I really appreciate your help here.

Solution

All configuration overrides should go to user.properties file
Any property set in user.properties file overrides what's in jmeter.properties file. Any property which is passed via -J command-line argument will override the property from user.properties file. Check Apache JMeter Properties Customization Guide for more information
Default port where slave is listening for the incoming connections from the master is 1099 unless you changed the server_host property. Also you need to set client.rmi.localport property and open this port and 3 consecutive more for collecting metrics from the slaves. Check Remote hosts and RMI configuration for more details
Not needed given you disabled secure communication in point 2
All good
Not needed as long as Java executable in your OS PATH
All good