Re paying UNSECURED LOAN via passing journal entry

Hi , I am a partner in a firm , we have UNSECURED LOANs Taken from our family members , but last year my uncle died suddenly by heart failure , the firm had  26 laks rs as an unsecured loan taken from him , now I wanted to know that how can I repay that loan beacuse he is no more and can't accept and transfer money via his bank account , but as per his last will the loan on his name in firm was to be repaid off to his nephew who is also a partner in that firm ,

So can we repay or transfer the loan amount to his nephew's capital account by passing a journal entry in our books and can we also pay interest to his nephew on that amount

Or will we have to pay the loan by first transferring full amount to his nephews bank account and then again taking that amount back via cheque

And if it is possible that we can transfer that amount via journal entry than will that attract sec 269SS Or sec 269T

Because amount of this is just going via journal entries and nothing is paid or taken back in cash form

and what should an auditor write in its finding at the time of audit report

Please elaborate

Thankss