Well not knowing how much you know on coding and web design I'm going to go with the thought that you have basic knowledge on it so the first is going to be a website describing how things go together in wordpress: http://www.onextrapixel.com/2011/03/08/how-to-code-a-wordpress-3-0-theme-from-scratch/ followed by 2 official wordpress pages that have 'calls' that you can use within the themes you create: http://codex.wordpress.org/Theme_Development http://codex.wordpress.org/Designing_Themes_for_Public_Release
These are on of the best tutorial available on the internet. You should have some basic knowledge of CSS, php and javascript also.
PM me and I'll introduce you to a friend in India. He writes themes like they were nothing. Very smart and will teach you quickly and cheaply. Cheers --