How to do something like montage from difference, synchronized "by hands " , by own hearing tracks ?

Does the program have the ability to simultaneously listen to already recorded tracks and at the same time play a new track from the instrument, synchronously, in order to build up your composition with tracks?

Yes … https ://manual.audacityteam.org/man/tutorial_multi_track_overdubbing.html

Some tweaking is required to get everything in-sync … https ://manual.audacityteam.org/man/latency_test.html
(each computer set-up will have different latency,
once you have measured latency on your machine, and dialled-in compensation, that’s it: set & forget).

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