Among the sound changes from Proto-Indo-Iranian to Indo-Aryan is the loss of the voiced sibilant *z, among those to Iranian is the de-aspiration of the PIE voiced aspirates.
Asko Parpola, 'The formation of the Aryan branch of Indo-European', in Blench and Spriggs (eds), Archaeology and Language III, London and New York (1999).
Alexander Lubotsky, "The Indo-Iranian substratum" in Early Contacts between Uralic and Indo-European, ed. Carpelan et al., Helsinki (2001).