In my iPad the none option is not there then what to do

Create iTune and App Store account without credit card

1. Go to App Store and select a free app

2. Tap INSTALL APP

3. Create New Apple ID

4. Confirm Your Country

5. Agree with Terms and Conditions

6. Fill in your Apple ID and Password (must be a valid email address)

7. Create and answer your secret question e.g. What is the name of my dog?

8. Select NONE for Payment Method (very important)

9. Fill in Billing Address i.e. your address

10. Submit application for new Apple ID

11. Wait for verification email

12. When email arrive, verify your account

13. Start downloading your free apps

The Apple Support Communities are an international user to user technical support forum. As a man from Mexico my first language is Spanish. I do not speak English, however I do write in English with the aid of the Mac OS X spelling and grammar checks. I also live in a culture perhaps very very different from your own. When offering advice in the ASC, my comments are not meant to be anything more than helpful and certainly not to be taken as insults.

You usually cannot use an existing Apple ID to get free apps without offering a bank card or a gift card as a payment method.

If you want to set up an account for free apps, then you will need to create a new Apple ID carefully following these steps from Apple;

Creating an iTunes Store, App Store, iBookstore, and Mac App Store account without a credit card -

http://support.apple.com/kb/HT2534