Hi Santosh,
TestComplete is essentially Win32 application and it creates and executes tests against the iOS device using Windows platform. Mac is not needed to create and execute tests. The bad news are that Mac is required to prepare your tested application to be accessible for TestComplete.
More details:
http://support.smartbear.com/viewarticle/63696/.
Also
http://support.smartbear.com/screencasts/testcomplete/Preparing-iOS-Applications-for-Testing and
http://support.smartbear.com/screencasts/testcomplete/creating-tests-against-ios-apps-in-testcomplete/ from
http://support.smartbear.com/screencasts/testcomplete/ might appear to be useful.