Yeah.. this feature is a very good addition to this year's IPL. And during yesterday's match, both the substitutions made a big impact on the game. Delhi Capitals decided to replace Sarfaraz Khan with Khaleel Ahmed. It worked well for them, as he picked the wicket of Hardik Pandya. On the other hand, Gujarat Titans replaced Josh Little with Vijay Shankar. And the latter played a very crucial role, by making a knock of 29 runs from 23 balls. By the time he got out in the 13th over, Titans were very close to the target.
If I am not wrong then this feature was introduced by ICC in ODI 10 (or may be more) years where there is 12 men playing team and you can make substitution with 12th player. It didn't worked in ODI but its now introduced in T20 by IPL. So there are chances that ICC might reconsider introducing it into T20I.
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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.
Thats right even if BCCI is not giving anything directly to Government even there government is getting lots of business from other means. Like the hotel industry must have gone high due to IPL matches as Players and People not only domestic but from all around the world come to participate and see the IPL