Income tax SMS for borrowed money

Kalyan chauhan (Mr) (21 Points)

28 December 2022  

Hi,

Last year I borrowed 3 lakhs from my friend to make one room in house.

He gave me checks of 1.5 lakh each.

When I went to bank, I wrote my name on check. The bank employee asked me to write PAN number on back side of check.

Now, I got SMS that I need to file ITR.

My income last year was below: 2.5 lakhs

Do I need to pay tax for the 3 lakhs I borrowed from my friend?

Kindly, advice.

thanks