As per the regulations provided by CBDT, non-residents without PAN are entitled to be an authorized signatory. They can file on behalf of the company/organization without a PAN encrypted DSC. In such cases, the company should send an email to efilinghelpdesk@incometaxindia.gov.in specifying all the information regarding this ie. company name, PAN number, name of the principal contact, and date of birth of the principal contact.