flectra/addons/l10n_in/views/res_partner_views.xml

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<?xml version="1.0" encoding="utf-8"?>
<odoo>
<record id="l10n_in_view_partner_form" model="ir.ui.view">
<field name="name">l10n.in.res.partner.vat.inherit</field>
<field name="model">res.partner</field>
<field name="priority" eval="100"/>
<field name="inherit_id" ref="base.view_partner_form"/>
<field name="arch" type="xml">
<xpath expr="//field[@name='vat']" position="attributes">
<attribute name="string">GSTIN</attribute>
</xpath>
</field>
</record>
</odoo>