Hello Shameem,

# Create Group

<record id="group_partner_access" model="res.groups">

    <field name="name">Allow own Customer Only</field>

</record>

# Create Rule

<record id="rule_own_partner" model="ir.rule">

    <field name="name">View Own partner</field>

    <field ref="model_res_partner" name="model_id"/>

    <field name="domain_force">['|',('users_ids','in',user.id),('id','=',user.partner_id.id)]</field>

    <field name="groups" eval="[(4, ref('group_partner_access'))]"/>

</record>

Hope this may help you!