Starting iPhone Development

Get "Cocoa Programming for Mac OS X by Aaron Hillegass" and go through the first half of the book. Get "Beginning iPhone Programming" after that and pay the $99 so you can run apps on your phone. There are a lot of design patterns in Objective C that are strange to begin with, but as you work more with them, they make sense.

One of the best things I found in the Hillegass book is his advice in the introduction: "assure yourself that you are not stupid and some things are hard".

Starting iPhone development

Yes, if you want to test on the device and not just the simulator
If you post it using your developer certificate, it will go under your name/business.
If your talking about money, nothing, you get 70% of the profits made by your app. The 99$ is a membership fee not a security deposit. If your talking about benefits, the ability to run your app on device, ad distribution profiles, submitting to the app store, loads of WWDC content, ability to use iAds, and access to iOS beta's and developer forums.

I am interested in IOS development, Where Do I Start?

I still learn a lot by following tutorials on http://www.raywenderlich.com/, or any other blog/site dedicated to iOS programming.
Pick up a book or two, use the book as a reference and practice code for each chapter your read. That's the best way to learn. There are also a lot of videos from the WWDC: https://developer.apple.com/videos/
Start working on your own projects. You don't have to master the language in order to begin creating something. Learn as you go.
Apple has a lot of documentation in case you're stuck: https://developer.apple.com/devcenter/ios/index.action
Repeat steps 1-4.

Regarding the tools you need:

a Mac, can't use Windows.
You need XCode(IDE to develop apps)
If you want to run your apps on your iphone or ipad you will need to pay for the developer account (~$100 - PER YEAR (thanks Zero)), or you can still join without paying and you get access to documentation and other good stuff. More info at https://developer.apple.com/register/
You can run the apps in a simulator included with XCode with a free account, but you have to pay to run on device. I don't have a developer account, so I can't offer much info on that -- [UPDATE ON THIS: You can now run your apps in a real device without paying the $99 by using Xcode 7 (in BETA as of now June 2015), I tried running one of my apps and it works =)]

How do I start with iPhone development for video

Please read https://developer.apple.com/av-foundation/
and Tutorial
http://www.appcoda.com/video-recording-playback-ios-programming/
and Advance video project example link
https://github.com/BradLarson/GPUImage

How to start iOS programming?

Sure, this course is awesome:
http://www.stanford.edu/class/cs193p/cgi-bin/drupal/

The videos for the classes are online at iTunes U

http://itunes.apple.com/itunes-u/ipad-iphone-application-development/id473757255

It covers a lot of stuff, and has assignments to do so that you can start developing. First assignment will even walk you through the creation of your first iOS application.

Hope it helps!

iOS development on Windows

While there are things like FlashBuilder, these solutions don't provide the performance or flexibility of an actual native application. As for virtualizing OS X, this is not an option. The EULA for all versions of OS X specifically prohibit hardware virtualization (though I believe Lion allows for it but only when running directly on genuine Apple hardware. In other words, there is no way to run OS X on any computer other than a Mac without violating the EULA.

What will I need to start developing for iPhones?

The FireMonkey Development Setup for iOS spells things out pretty well. You obviously need a Mac in order to develop for iOS or OS X; you can compile OS X applications in the XE2 IDE, but you can't run them to test or debug without a Mac.

iOS development requires a Mac, as it requires XCode (which is Mac only); it also requires the Free Pascal compiler and some of the units it provides for iOS. You also require the Apple developer's account you mention (and indeed, it costs $99.00 a year).

Starting iPhone Development