Salary Processing By Employer

Dear All,
I need a suggestion on the salary distribution to an employee.
An employee is asking to get the salary in two parts(one cheque in self name and another cheque in his wife's name with equal distribution) for tax saving purposes.
As his wife is not working in the organization so can salary be paid in his wife's name? Isnt this illegal??
Is there any policy around this?
Kindly suggest.

Dear Tanu Biswas,
if it is small proprietory / partnership you can do it. There total rins of administrations with you only. You can show one additional employee on record even though that does not exist. Your consultant will help you at all the times. Else it is big then you should not do and should not allow your management to do so. For bettrer clarification, please provide the status of your organisation.
To do this type of activities you should be able to fabricate entire records in accounts as well as in HR also.
Ramakant