Difference in name of NRI in passport vs pan

NRI filling her return with a name Naina Kapoor but her name in passport is Naina Batra, would this creates any problem and solution of this as she is not currently in India to make updations??
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Quick Summary
An NRI is facing a name discrepancy between her passport (Naina Batra) and PAN card (Naina Kapoor), which she uses for tax returns. This arose because she reverted to her father's surname after her husband's death, as per Spanish law. While rectifying the PAN to match her passport is possible online, it takes time. The advice given is not to worry, as this action will prevent future legal complications.

Whether her name changed due to marriage.

She is a widow residing in spain and according to Spanish law have to change to father's surname after death of husband so currently as per her spanish passport her surname is different

She can apply online for rectification of surname as per passport for data in PAN

But it would take time now

No worry, your application in this regard will avoid any litigation in future.

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