Do we need to show at least three years of ITRs with consistent amounts for Australia visa?

No, you are not strictly required to show at least three years of Income Tax Returns (ITRs) with consistent amounts for an Australian student visa.

Submitting ITRs from the last two to three years is highly recommended to demonstrate financial stability, but the main requirement is to prove you have enough funds for tuition, living expenses, and travel. You can use a combination of documents such as bank statements, education loan letters, or sponsorship papers to support your financial proof. Consistent ITRs strengthen your case but are not mandatory.