Problem starts when i use default policy to block like below.

#iptables -P INPUT DROP
#iptables -A INPUT -i lo -j ACCEPT
#iptables -A INPUT -m state --state ESTABLISHED,RELATED -j ACCEPT
#iptables -A INPUT -p tcp --dport 137:139 -j ACCEPT
#iptables -A INPUT -p udp --dport 137:139 -j ACCEPT
#iptables -A INPUT -p tcp --dport 445 -j ACCEPT
#iptables -A INPUT -p udp --dport 445 -j ACCEPT

#iptables -P OUTPUT ACCEPT


but when i browse it from windows using \\a.b.c.d\share

unable to browse it, as i change default policy of input to accept, it works,
what can be problem.

maybe you should use the --source/-s or --destination/-d options too.

this isn't required, , its optional

if that's the case, then all you need to do is add a LOG rule to the end of the chain and then monitor the logfile when you try to connect and it doesn't work...