Credit card used by a friend how to show that while tax filing

Hi, I have a credit card with 3L limit and its generally used by my friend on an average of 2L per month. Then he pays it directly to my card. I don't prefer that same to get transfer into my bank accounts. Roughly it gets to 18-20L per year. I am a salaried person working with a private company. My salary is 18L per annum. Does the transaction by my friend from my card will be considered as mine. How to show that while filing tax that the spends done by my friend and not mine. Please ADVICE.