Hi Saroj,
Polaris hasn't changed the deployment mechanism - you would still include your webresources in a solution, export it from your development server, and then import it into your online organisation. http://msdn.microsoft.com/en-us/library/gg334576.aspx
If you are including your webresource in on of the new Polaris process UI forms - you need to be aware that the Xrm sdk is limited compared to the classic forms.
hth
Scott Durow
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