We are working on two website, where one is webapplication and another is mobile application.
So my requirement is to create a redirection url to redirect from webap
You can use the {HTTP_USER_AGENT}
condition to do this.
Applied to your case, it would be as follow:
It will match exactely home/Account/
and if the user is browsing from a mobile device, he/she will be redirected to http://m.testresponce.com/mforyourhome/Account.aspx
Important
Apply this rule on http://testrequest.com/
only (or at least avoid being stuck in an infinite redirect).
User agent are never 100% reliable (since they can be changed)
Source: http://forums.iis.net/t/1169853.aspx