No, they both are not the same.
HIV – Human Immunedeficiency Virus is a multi-strain virus that destroys CD4 immune cells. These cells help our body fight infections. When the count of these cells drops, body will be easily infected by any kind of microbe. When ART (Anti Retroviral Treatment) is going on, HIV does not progress into AIDS condition easily where the CD4 cell count drops below 200.
AIDS – As HIV infection grows in the body, they destroy more and more CD4 cells and finally drop their count so much so that body can get infected by even a simple bacteria. Such a condition is called AIDS where the total immune system of human body is destroyed.