Purchase gifts from the iTunes Store on PC
If you have an Apple ID, you can purchase gifts from the iTunes Store.
Buy a gift card
In the iTunes app
on your PC, click Store.On the iTunes Store homepage, click Send Gift (below Quick Links), then follow the onscreen instructions.
Recipients can use prepaid App Store & iTunes Gift Cards toward the purchase of anything in the iTunes Store (unless you restrict access to items with a Parental Advisory Label). See the App Store & iTunes Gift Card website.
You can use a gift card only in the iTunes Store for the same country or region in which it was purchased.
Give a specific song or other item
Give songs, albums, videos, audiobooks, and more.
In the iTunes app
on your PC, click Store.Search for a specific song or other item in the Store.
In the list of results, click the arrow next to the price, choose Gift This from the pop-up menu, then follow the onscreen instructions.