iTunes is a media player, a media library and an internet radio software that allows users to play their library of audio files on multiple synchronised devices. iTunes is available for PC, Mac, Android and iOs devices. iTunes can support both download and upload of audio files from your computer and the iTunes Store. It’s a digital library that can be accessed by logging into the iTunes software on any device, with the same iTunes account.
An iTunes account is the same as an Apple account, so make sure beforehand that you never used Apple services such as iCloud or iBooks, which all require creating an Apple account
To create an Apple account, go to this page and click on “Create Your Apple ID” at the bottom of the page
Fill Up the registration form and click “continue”, then open the e-mail you just received from Apple, copy the verification code avec enter it on the page
Disconnecting from your iTunes account can prevent other users from using your account to buy music. To log out of your iTunes account, first open your iTunes window, and click on “Store” on the top bar, then “Sign out”. If you’re browsing the iTunes store, you can also click on your profile picture on the top left, then click “sign out”. Finally, for iOS mobile devices, tap on “settings”, “iTunes and App Store”, then tap on your Apple ID and “Sign Out”
You can’t totally delete your Itunes account, but you can deactivate it by removing every device and authorization. On PC and Mac, first, go to appleid.apple.com, sign in with your Apple ID, authentify yourself and go to “Devices” then choose each device and click “remove” to deactivate your Apple ID on every device.
On iOS, go to “Settings”, then tap your profile banner, and scroll down to the Apple Devices section. Tap the devices you want to delete, than tap “remove from account”. Do it again for every device.
Finally, you have to deauthorize your Apple ID on every device that is logged in. Launch iTunes, then click Account in the mac menu bar, “authorizations”, and “deauthorize this computer”. All you need then is to sign out of iTunes.