Difference in name PAN vs PASSPORT

CA Aspirant (CA) (180 Points)

19 June 2024  
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 ?