Repayment of unsecured loan

Hi , i am a partner in a firm In which 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 in our books itself than will that attract any violation of 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 he did not had any child from his wife , and plus his wife had also left him 20-25 years back , so he doesnot have any legal heir , and has written a will for his nephew to receive that money back , he was single and very ill from last 4-5 years , So can it be done by transferring the amount by passing journal entries or do I need to pay back the loan to successor by giving him a cheque and than again take a cheque back from him... Plus is their any time frame under which this has to be done , like within one month or any stipulated time ??