We’ve 2 DNS Servers in the background, responsible for 2 different domains e.g. (puneet.com/seth.com).
We want when NS receives DNS Request for *.puneet.com, it should go to Server 10.104.61.135 and request for *.seth.com to go to 10.104.61.136.
Instructions
This can be achieved on NetScaler using Content Switching Policy with "DNS.REQ" Expression.
Add both the DNS Server's to LB Servers with Services.

Create 2 LB VIP's 1 for each server.

Create Content Switching Policies for both the domain's.

Create Content Switching Vserver for DNS Type Traffic.

Bind both CS Policies created to this CS Vserver along with their Target Load Balancing Virtual Server.

To Verify Operations for this config, Please look at the screenshot attached from a packet capture collected on NetScaler.
Client IP: - 10.104.61.131
VIP: - 10.104.61.141
SNIP: - 10.104.61.133
DSTIP: - 10.104.61.135/136

Note:- All the ip addresses and Domain's used in this Article are internal only.
You can even configure LB Vserver to have non-addressable address like 0.0.0.0 and use them within CS Vserver for Target Load Balancing VServer.