Open KODI ( XBMC )
◾go to SYSTEM > SETTINGS > ADDONS > ENABLED ADDONS > PVRclient > PVR IPTV simple client > configure > location : remote path > select the file iptv.m3u > DONE
◾Now restart KODI

If you don’t find PVRclient in ENABLED ADDONS , go to DISABLED ADDONS and enable it.