Here’s how to get a iTunes account, WITHOUT a credit card.
These are the steps:
Step 1: Go to the iTunes Store, go to the bottom of the page and press on the “Flag icon”, probably it is the “USA Flag”.

Click the Flag Icon
Step 2: Now a page with all available iTunes Stores will show up, select your country. If your country is not listed, then you should select another country preferably USA.

Choose Your Country
Step 3: Now the front page of iTunes Store should loads up, go and click the first app [Mine is iBowl] from the “Top Free App” section [It is on the bottom right of the page].

Free Apps Section
Step 4: When the App Page load, hit the “GET APP” Button

Select 'GET APP' button
Step 5: Then a login prompt window will appear, You need to click on “Create New Account”

Select ‘Create New Account’
Step 6: A welcome screen will appear, then you need to click “Continue”.

Welcome Page
Step 7: Then a ‘Terms & Conditions’ page will load up and then tick the “I Accept” box and again click “Continue”.

Terms & Conditions Page
Step 8: In this page you need to enter your details, [You will need a real and valid email address], then click “Continue”

Create iTunes Store Account
Step 9: Now, this is the important part .. If you have followed all the six steps, in the next page, where you should enter your details, you should have a “None” option as a payment method.
Step 10: Now you need to fill in your details, if you don’t live in the country you chose, just make up an address, [Or just go to YellowPages website and find your preferred advert and take its address

]. Then again click “Continue”.

Details Page with ‘None’ Option
Step 11: Now you will see a message to click on the confirmation link that was sent to the email you entered earlier.
Step 12: Check your email inbox [or Junk Mail], open the email that Apple sent you and click on the confirmation link.
Step 13: When you press the link, automatically iTunes will show up, telling you to enter your brand new iTunes account Details.
Step 14: If you have done everything Okay, you will be greeted with a congratulations page.

iTunes Account Successfully Created Page
Step 15: Now you are done, You can download free apps, the weekly free song and some free HDTV Tv Shows, without any redemption codes or nothing .. it’s that simple )
If you need any other help or question about problems just leave a comment.