Loan given to husband of director's sister in caro report

you have to discose the name

Definition of relative is defined in Sec 6 and Schedule !A to the Companies Act, 1956.

As per Schedule 1A, sister's husband is also relative.

Now, reading Sec 299 :

"Every director of a company who is in any way, whether directly or indirectly, concerned or interested in a contract or arrangement......................."

Hence, the loan given by your company to XYZ Co is also covered.