Apple App Store Currency I am buying the new iPad in US. I am going to be sending this to India for my mom. Now, what do I have to do to ensure that if and she purchases Apps from the App Store, the currency is in the local currency, i.e., INR and not US $. I understand it really does not make a difference other than the fact that the credit/debit card will be making the payment but it would still be useful for me to see the pricing in the local currency. 

Is this based on the Country/ Region that I specify when creating a new Apple Id?

Is this based on the Country/Region we pick when we setup the iPad for the first time (I cannot remember exactly if we do specify the Country while setting up the iPad or just the language).
I believe it is dependant on the Apple ID that you log in with.  The location of this is what decides which store to serve up.  If you log in with an Australian or Polish Apple ID, then you should get the relevant associated stores.

To aid in this, don't do any setup that you have to subsequently alter later down the line, so don't install apps on your own ID, then send it over - updates to those Apps will fail unless the same ID is used.

You should be able to set it up as an Indian one from the start, even though you are in the US, if you already have the correct ID set up. Furthermore, Apple now allows you to change your country or region from within iTunes on a computer. It may work for some, but do some research to read if this is a rare event or something you can toggle back and forth at will.