Salary Split Request: Is It Legal to Pay Part of an Employee's Salary to Their Spouse in India?

I need a suggestion on the salary distribution to an employee. An employee is asking to receive the salary in two parts (one check in their name and another check in their spouse's name with equal distribution) for tax-saving purposes. As the spouse does not work in the organization, can the salary be paid in their spouse's name? Is this illegal? Is there any policy around this? Kindly suggest.

In India, specifically in Delhi, it is not permissible to pay an employee's salary in their spouse's name for tax-saving purposes if the spouse is not employed by the organization. This practice can be considered as tax evasion and is illegal. The Income Tax Department may view such actions as an attempt to avoid taxes by splitting income between family members. It is essential to adhere to legal and ethical practices when it comes to salary distribution. To explore legitimate tax-saving options, it is advisable to consult with a tax professional or accountant who can provide guidance on lawful methods to optimize tax benefits while staying compliant with the law.