Microsoft has changed the terms of service of its Bing Ad network to disallow ads which offer computer support service.
Its Bing Ads User Safety Policy has changed and now states:
Bing Ads disallows the promotion of third party online technical support services to consumers because of serious quality issues that can impact end user safety.
The issue is of course ads like the above which claims your PC is infected. In the vast majority of cases these ads are scams and attempt to take over your computer by themselves installing malware.