DOS filesystem limitations
The following limitations apply when accessing files on
a mounted DOS filesystem:
When mounted from the UNIX system partition, the UNIX DOS filesystem driver records the creation, modification, and access times of files in GMT (Greenwich Mean Time) and then converts them to the appropriate local time. DOS timestamps are recorded in the local time.
Thus, in time zones other than GMT, when you access a file created in the DOS filesystem while mounted on the UNIX system, the timestamp will be wrong because DOS assumes that the timestamp was recorded in the local time. If you mount the DOS filesystem under the UNIX system and access a file created under DOS, the timestamp will also be wrong because the UNIX system assumes the timestamp was recorded in GMT and converts it to the local time.