Hi Harsh,

Thanks for your reply.
i have one doubt. What you mean by XML-ID

https://github.com/odoo/odoo/blob/16.0/addons/account/data/account_data.xml

<record id="account_tag_operating" model="account.account.tag">
<field name="name">Operating Activities</field>
<field name="applicability">accounts</field>
</record>

Lets say account.account.tag model if you see in above link "Operating Activities" this record created.

Let's say if you want to directly access this recordset without read or browse or search method use below line to get direct recordset.

self.env.ref("account.account_tag_operating")

account :- module name
account_tag_operating :- xml id

Thanks,