Trasnferred of loan amount to SB account, whether it attract income tax?

Sir,

As I am not liable to pay Income Tax, I am not required to file an income tax return. During the assessment year 2024-2025, my son has transferred an amount of ten lakhs rupees to my account towards the expenses of my daughter's marriage. My son availed the loan for the marriage, and I am the co-guarantor. My son regularly files his income tax return, and income from the loan he availed would surely be reflected in his return. Let me know whether I have to file the income tax return for the assessment year 2024-2025.

Thanks in advance,

Antony Kaitharath