Last time the IPL was shifted because the situation in India was worse when compared to the other countries. Also, at that point the vaccination rate in India was far below the that in neighboring nations. The situation has changed now. More than 90% of the adult population is vaccinated and now the COVID situation is better when compared to the SENA nations. From what I could understand, the only concern is regarding the tax liability. Staging the IPL in India would mean the BCCI paying around 43% of the revenues as tax. Last time they didn't had to pay any, as matches were hosted in the UAE.
@Sithara007 I don’t think last year’s IPL was so much fun, hence I hope they keep it in India only and it can be played in empty stadiums if needed. Also taxes that high will always be taken under consideration, but their viewer base will take a hit if it’s played in UAE again, hence I feel they’ll avoid hosting outside India.