Assuming that you are an NRI and is taking loan from the US to be remitted to India, there are no tax implications here in the US. When remitting the money to India, its recommended that you remit them to your NRE account as the money in these accounts will be freely repatriable outside of India when needed. NRE accounts are also tax-exempted.For more information on NRE and NRO accounts, refer to the article below.For best advice on this matter, please contact a tax attorney or a CPA.
https://www.compareremit.com/money-transfer-guide/repatriating-money-from-nre-nro-accounts/