DOC: Move import conventions from wiki to docs #30808 (#30888)

Author: souvik3333

doc/source/development/code_style.rst

@@ -127,3 +127,29 @@ For example:
 
     value = str
     f"Unknown recived type, got: '{type(value).__name__}'"
+
+
+Imports (aim for absolute)
+==========================
+
+In Python 3, absolute imports are recommended. In absolute import doing something
+like ``import string`` will import the string module rather than ``string.py``
+in the same directory. As much as possible, you should try to write out
+absolute imports that show the whole import chain from toplevel pandas.
+
+Explicit relative imports are also supported in Python 3. But it is not
+recommended to use it. Implicit relative imports should never be used
+and is removed in Python 3.
+
+For example:
+
+::
+
+    # preferred
+    import pandas.core.common as com
+
+    # not preferred
+    from .common import test_base
+
+    # wrong
+    from common import test_base