how to Implement a Virtual Machine (VM) of Linux on Windows platform and also instal all features of Linux on it. for the user it should look alike Linux but actually performing his applications on windows platform

Here is a step-by-step tutorial to install Linux (Ubuntu in the tutorial) inside a VirtualBox on Windows.

What mike_2k said. With VirtualBox, you can install most any Linux distribution. On my Win7 work system, I run both Red Hat Enterprise Linux (RHEL) 6 and CentOS 5 without problems. The RHEL 6 vm is my main software development environment for work. The CentOS image is for porting software between RHEL 5 and RHEL 6 systems, both of which we use in our data centers.

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