Upgrade to Apple Business Manager.

These are separate services. You can set up an Apple Business Manager account using the same Apple ID, but it will not be the same portal or services. Apple Business Manager is intended for businesses with multiple macOS, iOS, iPadOS, and/or tvOS devices and works best when tied to a Mobile Device Manager like Jamf, AirWatch, Intune, Fleetsmith, etc.

Apple Business Manager and Apple Developer Portal are 2 separate platforms. You can use the same Apple ID for both, but you will have to log in to each separately. Apple Business Manager is for purchasing apps in volume, managing corporate Apple IDs, and assigning devices to a Mobile Device Management platform. Apple Developer Portal is for creating apps, obtaining the certificates to distribute them, and submitting them to the App Store.

No, it can't be possible. If it is Apple DEP account then you can upgrade to the Apple Business Manager account.

How can Use apple business manager for distribution. It need's to upload into iTunes connect with developer program?

By tied with an MDM solution.

But I need to make ipa file upload into itunes?