This is the way i created ITUNES ACCOUNT :
1. Launch iTunes application on your computer
2. Select iTunes Store from the left side panel options; displays iTunes Store home page.
3. Select United States as your location from the country selection drop down menu available at the bottom of the page
4. After choosing the country, click on "Top Free Apps" section
5. When the applications page is loaded - click on "Get App" button; login window will appear.
6. Click on the "create account" button
7. Fill out US address details and click on continue. If you dont know any valid US address you can use Apple US retail store address by pointing your browser to
http://www.apple.com/retail/ and choosing a store from the list available in the page
8. After submitting valid US postal address details, iTune Store registration takes you to payment mode page. Here choose the option "None" and finish the registration.
9. You will now see the congratulation page.Youre done! Your iTunes Store account is created without credit card and from now onwards you can download all the free applications available to US users from any country.
It's free and easy to use : - )
Enjoy
