The upcoming IPL 2023 season may see the introduction of tactical replacements by the Board of Control for Cricket in India (BCCI). The BCCI first used the tactical replacements concept during the Syed Mushtaq Ali Trophy in October and November of this year.
According to a report in ESPNCricinfo, the BCCI has written to each of the 10 IPL franchises to discuss implementing tactical substitution starting with the 2023 season. "Also take note that starting with the IPL 2023 Season, a tactical/strategic concept will be implemented to give the IPL a new dimension. This concept will allow one substitute player per team to participate more actively in an IPL match. The corresponding regulations will be published soon."
It is unknown if the IPL's tactical replacement system will be comparable to the one used for the Syed Mushtaq Ali Trophy in 2022–2023. The IPL would allow all 10 teams a great deal of tactical versatility if the same idea were implemented.
Teams had to list four substitutes on their respective squad sheets for the Syed Mushtaq Ali Trophy in 2022–23, and one of them might be used as an impact player.
Before the end of the 14th over of either inning in the game, the impact player may take the place of any player in the starting eleven. It was permitted for the impact player to bat and bowl all of his allotted overs.
Only one Impact Player may be used by each team, and the move itself is optional. The captain, head coach, or manager must inform the on-field or fourth umpire before the end of the current over if a team wishes to introduce an impact player prior to the 14th over of an inning.
Hrithik Shokeen, an all-rounder for Delhi, was named the Syed Mushtaq Ali T20 Trophy's inaugural "Impact Player" on October 11 in Jaipur after helping his team defeat Manipur by a score of 71 runs.
It's interesting to note that the Big Bash League (BBL) in Australia includes an x-factor rule that is comparable to the IPL's proposed tactical substitute position. Before a full BBL game, the 12th or 13th player on the squad sheet is designated as a "X-Factor Player."
Any player who has not yet batted or has only bowled one over may be replaced by the X-factor player after the 10th over of the first innings.