Can we use old ITRs with higher amounts to meet the funding requirements in UK/Australia?

No, using older Income Tax Returns (ITRs) with higher amounts is generally not accepted to meet funding requirements for student visas in Australia, New Zealand, or the UK.

Immigration authorities in these countries typically require recent financial documents - such as up-to-date bank statements, fixed-term deposit certificates, or official letters from financial institutions - to prove your current financial capacity. Older ITRs do not reflect your present situation and are usually not considered sufficient.