In order to find out which user you need to give permission to do the restore process, you can follow the following steps:
You need to go to your server where SQL Server is installed. Find SQL Server Configuration Manager
Next, you need to go to "SQL Server Services"
Under your SQL Server (MSSQLSERVER) instance there will be an account with column "Logon As", in my case it is NT Service\MSSQLSERVER.
That is the account which you need to add under Security tab of your source .bak location and give that user the "Read" permissions so that the backup file can be read.
Let's say your backup file is present at "D:\Shared" folder, then you need to give permissions like this: