My feet has brown dots under skin, an are dry flaking sometimes iching?

See the podiatrist. Without a closer look at the condition, no one should make a definitive diagnosis but from what you describe this may be a type of fungal infection. Many conditions however can mimic fungus. Get it checked before you start applying over the counter creams which can sometimes make the condition worse.
Eval. These lesions need to be visualized & a history needs to be obtained in order to make an accurate diagnosis. Sometimes lab testing or biopsy is necessary. You can have this checked by a podiatrist, your family doctor or a dermatologist.