ProjectName/Source/ProjectName/
AndroidSanitizePermissions_UPL.xml
You create this file. And tell the project to use it by modifying your build.cs, by adding within public:
if (Target.Platform == UnrealTargetPlatform.Android)
{
string manifestFile = System.IO.Path.Combine(ModuleDirectory, "AndroidSanitizePermissions_UPL.xml");
AdditionalPropertiesForReceipt.Add("AndroidPlugin", manifestFile);
}