After demise of husband according to spanish law wife has to use father's surname.
Assessee is NRI now there is a difference in her PAN name and Passport due to different surname in Spanish passport.
Is there would be any problem if she file return in the capacity of NRI and file new passport number having different surname as PAN which she travel in return for days calculation ?
As such no, provided she has a copy of old passport having the name as per PAN.
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