Q: To upload new ios app to app store

Dear Friends,

     Hope you all are doing good. I am new to this community. I am working in a company and we planned to develop and upload an ios app in app store. For that what are the things are required before going to start developing and upload in app store. I checked with one of my friend and he told me that for developing and upload we can able to do only from Mac OS not from Windows OS?

Please send me a detailed reply

Thanks in advance

K.Bhoobalan