1) Create a linux virtualPC (linux/debian) inside of the VirtualBox and setup its parameters (RAM, number of CPU, disk size (should be more as 8GB), Network connection)
2) Insert iso image into a virtual CD
3) Start the virtual machine. After that a menu appear where we may directly choose to install Kali
4) Choose install option from the initial menu
5) The installation process wil start, so follow installation steps (as usually we do during installing debian) and select language, territory, locale setting, key map, hostname, domain, root password, partitioning (default option to use all the disk is OK for the begining) and so on.
6) after installation the system will remove CD and is going to reboot. Then we are able to login as the root with the password choosen during the installation
7) so login as the root with choosen password
9) now we will install Vbox guest addition to be able work better with the dispaly resolution, mouse and so on. Usual option, where we choose from the virtualbox menu "Devices" and then Install guest additions does not work directly and end with the message "Unable to locae autorun". Therefore we have to first type :
apt-get update apt-get install -y linux-headers-$(uname -r)
and then the process of installing guest additions we may repeat, but still we can not to select Run (but cancel). We just need to mount the CDROM media with the additions.
10) Now copy run script from the cdrom to somewhere where we are able to run it
cp /media/cd-rom/VBoxLinuxAdditions.run /root/ cd /root ./VBoxLinuxAdditions.run
11) Now we have to reboot Kali linux to complete guest additions installation.
12) After reboot we are able to use just installed Kali Linux.