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You will need the following documents to apply for a PAN Card together with your wife's surname after-marriage.
It is recommended that the PAN Card be applied with her new name (after-marriage). This will simplify all future transactions.
If your wife has a PAN card or PAN number, you must request correction/change to the PAN Card. It is illegal to have more than one PAN number for the same person.
Similar questions:
I have a PAN card with my husband's name on it. I would like to have it changed back to my maiden surname. Although we are now separated, we have not filed for divorce. What documents are required for name correction?
What documents are required for PAN CARD issuing after marriage?