Purchase gifts from the iTunes Store on PC
If you have an Apple ID (or Apple Account), you can purchase gifts from the iTunes Store.
Buy a gift card
Go to the iTunes app
on your PC.Click Store, then on the iTunes Store homepage, click Send Gift (below Quick Links) and 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 Apple 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.
Go to the iTunes app
on your PC.Choose an option (such as Music or Podcasts) from the pop-up menu at the top left, then click Store.
If you don’t see Music, Movies, or TV Shows in the pop-up menu, you need to use the Apple Music app
or the Apple TV app 
you installed on your device. See the Apple Music User Guide for Windows or the Apple TV User Guide for Windows for more details.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.
Press Enter.
Your search results appear in the iTunes window.
Note: Instead of searching in the iTunes Store, you can browse—click Store, look through the various albums, songs, and categories in the window, then select an item.
To preview an item before giving it as a gift, move the pointer over the item, then click
.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.
