Protection from virus through data transfer via mail attachments or USB

AbhijeetJK wrote:

How do I protect my MacBook Air (M2, Ventura) from potentially virus-laden important data files from Gmail attachments and USB transfer?

By keeping it up to date and apply every software and security update Apple issues.

Don't be persuaded to install anti-virus software. If you need further information read this excellent user tip: Effective defenses against malware and other threats

There are no viruses that can affect macOS. Other malware you have to actively install. It cannot infect your Mac without you authenticating an installer. You cannot get malware by downloading or opening a file or viewing an email.

If you already know that the Windows PC is virus-infected, you should run anti-virus on the PC to clean it and all its files before you transfer any files off it to another computer.