Incorrect comp. name in TAN

Dear All,

Greetings! My friend has following queries/issues:

1. When he filed TAN for his company, unfortunately the company name is wrongly mentioned in the acknowledgement.  His query is whether company name can be changed after assigning the TAN number. If so, same number can be assigned for new company name also? Pls. clarify and let us know what are the issues involved.

2. His company (software) is registered in Maharastra and has administrative office and development center in Karnataka. In such a case whether Karnataka ROC needs to be informed or he should get any permission from Karnataka ROC? What are other legal formalities required?

Thanks in advance.

Prasad