First of all you need to download and install iTunes, It helps to easy create Apple Account. In this way you get apple account.
Second Patience, it tradition on iOS where they give various free apps. So every year there period when whatsapp is completely free on iOS for example, lifetime subscription.
Finally real trick is started now, you need a iPhone for this you can easily borrow from your friends. Now you can download WhatsApp from Apps store for free of cost with your account, now logout from his Apple account, install it on your friend’s iPhone with your sim card in it.
After installing, you enter your required data and Done, Then, logout your WhatsApp Account. Take out of your sim card put it in your Android phone, download and install WhatsApp from your Apps Store like Play Store. Now go to your WhatsApp Settings > Account > Payment finally you found.