Solution:
If you want to allow access folder by ip, then please add the below code in .htaccess
file.
<Directory /path/to/the/folder>
Options +Indexes
IndexOptions +FancyIndexing
Order deny,allow
Deny from all
Allow from X.X.X.X
</Directory>
For specific File then add the below code
<Files file-name.php>
Order deny,allow
Deny from all
Allow from X.X.X.X
</Files>