hi shameem,

you can pass the context values by the xml by following ways:

1.        For the window action,

<record id="product_normal_action_tree" model="ir.actions.act_window">
            <field name="name">Products</field>
            <field name="type">ir.actions.act_window</field>
            <field name="res_model">product.product</field>
            <field name="view_type">form</field>
            <field name="view_mode">tree,form,kanban</field>
            <field name="context">{'categ_id':active_id, 'search_default_categ_id':active_id}</field>
        </record>

2. foe a particular field

<field name="name" context="{'default_customer': 0, 'search_default_supplier': 1, 'default_supplier': 1}"/>

3. for a filter.

<filter string="Pending Tasks" domain="[('state','=','pending')]" context="{'show_delegated':False}"/>