Recently there were problems upgrading of iPod Touch to firmware 1.1.3 for countries where there is no iTunes Music Store. Below is one of the methods that you can create US iTunes Account.
(1) Goto this website http://www.tunecore.com/freealbum
and get a Redeem code (see below screen dump) to redeem it in US iTunes Store (you need iTunes Application in your PC/Mac)
Code Expiration: September 30th, 2008
(2) Open iTunes and click iTunes store. Look at the right handside and found the quick links. Click the “Redeem” under quick links.
(3) Enter the code you copied from Step 1.
(4) Choose to create a new account. Enter a valid US address (find it in Google), you need valid and matching city (e.g. Piscataway), state(e.g. NJ) and zipcode (e.g. 08854) and telephone number (3 digits for area code and 7 digits for telephone number) e.g. (852)9123456 and you own email address. Choose none for payment method to create a new iTunes Account.
(5) Then you will get 34 free songs from iTunes and these songs will goto your "purchased" playlist. Now you can grab the Album Art and free song of the week.
(6) Buy US iTunes gift certificate from ebay (search here) or from your friend in US (tell him to email you the Activation Code and the Card Serial Number)
(7) Redeem your gift certificate in iTunes and start enjoy purchase songs and videos or upgrade your iPod Touch to Firmware 1.1.3 (you need US$19.99 + tax)
(9) Alternatively, even with no value in iTunes account you could get free iTunes songs from here
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