Foreign currency purchase for Higher studies in Abroad

One of my Uncle has purchased foreign currency amounting to Rs 29 lacs by taking loan from relative and spent it on his doughter studies abroad and the exchanger has deducted TDS u/s 206CQ.

My queries is
1. can we booked 29 Lacs as an Drawing from capital or

2. If I treat it as drawing, capital balance in balance sheet is becoming negative

is their other way to account this transaction in our book of accounts

3 Can I claim TCS in my income tax return

kindly provide the correct solutions