What is AIR? And is it applicable for me?

I had made a couple of investments in debt MFs of 2.5 lac each. Payment was through online banking and NOT Cash.

I had also made 15 lac transfer thru online banking to a friend, which he returned with interest (post TDS, Form 16A received) thru online banking after 3 months. The interest has already been shown as income in ITR 2.

I am a salaried Resident individual, Gross Annual income <10 lac and file ITR 2.

Regards