Is an AI system model and a business method treated the same way?

No, and the distinction is worth understanding before filing.

A claim to a method of doing business remains excluded regardless of how it is implemented, and adding conventional computing hardware does not rescue it. The Delhi High Court took this view in OpenTV Inc. v. The Controller of Patents and Designs. Wrapping a commercial or administrative process in technical language does not change its character.

A machine learning invention, by contrast, may well be patentable where it produces a technical effect — improved processing efficiency, reduced memory footprint, better signal or image quality, more reliable control of a physical system. The question is what the invention improves, not what field it is deployed in.