In Studio Digital Tracking

Tracking refers to the process of recording individual parts of a song, often in isolation, for later mixing and mastering

For example

Tracking vocals” refers to the process of recording a singer’s voice onto a separate audio track, which is a fundamental step in multitrack recording where each element of a song is captured individually. This recorded track can then be adjusted, manipulated, and mixed with other instruments to form the complete song, giving producers greater control over the final sound.