Credit card Income tax

Dear Expert,

One of my friend is using my credit card for his personal expenses, He spent more than Lakhs using my credit card every month.

Because of this credit card usage, I got a letter from income tax department to file my income tax return

Actually I am unemployed, I don't have any income..

can anyone help me how to close this please

Thank you
Vijith T K
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What is the source of income to repay credit card bill ?

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