CMA
13117 Points
Joined May 2009
AIS is generated on the basis of information related to a taxpayer like 26AS. In other words, taxpayers themselves don't file AIS.
Yes, you may file return without AIS but later if any discrepancy w.r.t.AIS, then we have to revise return. Extra work in this case.
For more info on AIS, refer https://youtu.be/weZAbcdeal0