If you are doing from your Computer, first sign out from iTunes Store if it was signed in before.
Go to iTunes stores now and select Apps tab, choose and buy a free App first and a popup window will ask you to either log-in or create Apple ID. That's when you go to create your ID.
The next window will give you a NONE option.
Same thing if you are doing it on your Device, sign-out from Store first, buy a Free App and proceed from there.
Hey amanbutt ! Here is your solution.
1.open app store,(without logging in to any ID)
2.try to find a free game and just press INSTALL and then they will show u the following:
Use existing apple ID
Create New Apple ID
3.press create new apple ID
4.follow the steps of the page
5. Which is the easy as 123, they will show the payment info THEY WILL ALSO SHOW THE TYPES WHICH IS:
You must press NONE and continue the rest
1.Go to iCloud
2.Log-in with your Apple ID
3.After logging-in, Go back to App Store or iTunes store
4.Log-in or Create an Apple ID
5.Follow those easy steps again
6.You can now press NONE option under Payment method.