Need Advice on Collecting & Transferring Money to the US

Hey folks, my cousin lent ₹40K to a friend in India, but now he's moved to the US. He asked me to collect the money from his friend here and transfer it to him in the US.

I’m wondering if there are any tax implications for this transfer? Also, what's the safest way to send the money without triggering any tax issues? Any insights would be really helpful. Thanks!