The hook
“Opening AIS is useful, but it is not the same thing as actually finishing an ITR.”
The Income Tax Department describes AIS as a statement showing information available with the department and gives taxpayers a way to review and submit feedback on reported transactions. That makes it powerful as a mismatch detector. It does not, by itself, decide the final return position or replace classification work inside the actual filing.
The takeaway
AIS is best used as an early-warning screen, not as a substitute for the return you still have to prepare.