Currently Being ModeratedDec 4, 2012 11:57 AM (in response to harshgoel)
iTunes gift cards are not tied to a particular Apple ID when purchased. The card will have a code, under a scratchoff area on the back, which can then be redeemed through any iTunes Store account. Just buy a gift card though any of the outlets that sell them and either redeem the card yourself, if that's what you wish, or give the card to whoever you wish and they can redeem the card in their own iTunes Store account.
If that does not answer your question, please post back and clarify. You may wish to post in your native language.