Applicablity of provisions of section 269ss & 269t

In a Partnership Firm, Where Salary is paid to the relatives of partners of the firm through a JOURNAL ENTRY(niether Cash nor Bank Payments were made) by debiting the Salary account and Crediting the Unsecured Loans from Relatives Account. And Interest on loans is also Credited to said Loan accounts of the relatives. The firm has deducted the tax @ source (complied with applicable TDS Provisions). All the repayments were through an account payee Cheques. Whether the provisions of Section 269SS and Section 269T applicable for Firm? Please Clarify.