The NTFS file system used by recent versions of Windows stores the file with a UTC time stamp, but displays it corrected to localor seasonaltime. However, the FAT filesystem commonly used on removable devices stores only the local time. Consequently, when a file is copied from the hard disk onto separate media, its time will be set to the current local time. If the time adjustment is changed, the timestamps of the original file and the copy will be different. The same effect can be observed when compressing and uncompressing files with some file archivers. It is the NTFS file that changes seen time. This effect should be kept in mind when trying to determine if a file is a duplicate of another, although there are other methods of comparing files for equality (such as using a checksum algorithm).
What file system do recent Windows versions use? (If the question is unanswerable, say "unanswerable")
NTFS