if i write a code in a .com file (or any binary) using INTs only, it will works in Windows, DOS, Linux, etc?

no.
and that is the problem with PC and OS.

just imagine:
ingineers works on hll to make the "portability" a real fact.
and other engineers works on OS to make them different from others, but the best way, but different, and uncompatible...

It will work under DOS and probably under most Windows using their "DOS compatibility layers". It will definitely not work under any other OS. If the interrupts are DOS interrupts (e.g. int 0x21), then they are only available under DOS and (indirectly) Windows. If they are BIOS interrupts, then they will simply not work at all under any protected-mode OS (e.g. unices).
Also, depending on what you mean by "any binary", .com or .exe files will not work under unices (without DOSBox/WINE), just like elf files will not work under DOS and Windows.

HLL doesn't change much. If I use one of the libraries available on unices, it will not work under DOS or Windows at all unless there's a clone/port of that library installed.
Even among *nix systems this may happen. Applications with linuxisms must have their source patched to compile properly if you want to run them under other unices.

it will work is vm8086 is supported and bios isrs hasnt been destroyed.
if you want to use vme86 bios interrupts must be at linear address 0.


about int 0x21 - it wont work. its a dos interrupt, and it require a dos to set it up. it can be done by vm86, but dont take it as a fact.

Couldn't you just set DOS up in the vm8086 at linear addr 0? I would suggest you use a free look-a-like like miniDOS.