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, choose an option (such as Music or Movies) from the pop-up menu at the top left, then click Store.
Click in the search field in the top-right corner of the iTunes window and enter a word or phrase.
As you type, iTunes displays a list of items that match the search text you entered.
To choose where you want to search, click Store in the top-right corner of the search results.
Your search results appear in the iTunes window.
To preview an item before giving it as a gift, move the pointer over the item, then click the Preview button .
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.