Desktop.ini file is not a Virus file and most of the users think that it is associated with the Trojan virus file. INI files can be edited with a plain text editor, but typically should not be edited or altered by regular users.
It contains sections for settings and preferences (delimited by a string in square brackets) with each section containing one or more name and value parameters. ini, An INI file is a configuration file used by Windows programs to initialize program settings. And you can find these files in any Partition drive or any folder, it named like Desktop doesn’t mean that it can only present on the Desktop. For safety purposes, these files are hidden by the Operating system. This file will be automatically created when you tweak any changes to the file explorer, by default these Desktop.ini files are hidden by the Windows operating system because these files are considered as system files. In Windows, the Desktop.ini file is a hidden Operating system configuration settings file.