Please use below-attached code into active theme function.php file

add_filter('woo_wallet_withdrawal_bacs_account', 'woo_wallet_withdrawal_bacs_account_callback');
if(!function_exists('woo_wallet_withdrawal_bacs_account_callback')){
    function woo_wallet_withdrawal_bacs_account_callback($bank_account_details){
        $bank_account_details = array(
            array(
                'label' => __('Phone Number', 'woo-wallet-withdrawal'),
                'name' => 'bacs_phone_no'
            ),
            array(
                'label' => __('UPI ID', 'woo-wallet-withdrawal'),
                'name' => 'bacs_upi_id'
            )
        );
        return $bank_account_details;
    }
}