If you, as the assessee, are unable to manage your income tax affairs independently, you have the option to authorise another individual to handle the e-filing of your ITR on your behalf. Below, you can find the types of assessees, their reasons for not e-filing, and the corresponding authorised persons: For an individual absent from India: The authorised person shall be a resident authorised person. For an individual non-resident: The authorised person shall be a resident agent. For an individual for any other reason: The authorised person shall be a resident authorised person. For a company (foreign entity) non-resident: The authorised person shall be a resident authorised person. For a Firm / Limited Liability Partnership (LLP) / Body of Individuals (BOI) / Association of Persons (AOP) non-resident: The authorised person shall be a resident authorised agent or a person treated as an agent under Section 163 of The Income Tax Act, 1961.