IPL revenue is based on the 50-50 model. BCCI keeps 50% and the remaining 50% of the amount gets divided among each franchise equally. Gate collection and merchandise sales etc are not included in the IPL revenue, this revenue goes directly to the franchise, not BCCI.
No there is no concept of a national treasury in BCCI, they don't even pay any taxes, at least direct taxes. A big chunk of BCCI revenue goes to all state cricket bodies (38 teams), it includes all levels of cricket (M/F) Junior/senior schools, State level and infrastructure, overall it's a transparent process.
And this is an unofficial stand, some small % also goes to big guns as bribes, mainly politicians (not the ruling party) but every stakeholder and almost every major party in India has a stake in the state bodies and it's nonpartisan.
So you mean nothing goes to National treasury from IPL not even in the form of Taxes. If 105 crore Indian rupee is generated from one match then thousands of crores from every IPL will be earned each year. Government is loser in IPL business or they have some indirect benefit?
IPL business is growing every year and may be very soon it joins English Premier league in terms of revenue generation. The viewership of IPL is already high thanks to cricket craze in India.
Yeah, BCCI is registered as a charitable organization, hence no direct taxes on its income. @Sithara007 also mentioned a few things about indirect taxes (GST, sales etc), which are already quite big.
Also, Government and BCCI regularly clash over tax issue and fights cases all the time, the real power lies in the hands of the Courts. For example, a couple of years back BCCI won a case regarding IPL income but at the same time, they lost another case ((ICC tournament revenue, it's a different drama) against the Government and they have to pay close to 800 cr to 1200 cr INR in taxes.