Two of the greatest changes made during the IPL include the Impact Player Rule and the opportunity for the batting and fielding teams to review no-ball and wide-ball judgements. Despite claims that DRS reviews would disrupt the game's flow, some cricket fans believe that this would actually improve the game's fairness. The "Impact Player Rule," which was brought over from the Australian Big Bash League and tried out in the Syed Mushtaq Ali Trophy, may prove to be a game-changer in the IPL 2023 season. Teams are permitted by law to substitute one player mid-game in order to better accommodate the game's circumstances and the playing surface.

In the 2019 season, IPL clubs will be able to reveal their starting lineup after the toss, taking a cue from SA20. Before, captains were required to swap team sheets at the toss, but the new regulation allows teams to make adjustments to their lineup based on the toss. In addition to the Impact Player Rule, it is one of many new improvements that BCCI has introduced for the upcoming season.
ESPN Cricinfo reports that the BCCI has significantly altered the IPL 2023 Playing Conditions. The IPL 2023 New Rules would permit captains to choose their teams once they are aware of the toss outcome. This season, teams are anticipated to name 15 players, therefore the captains will have the freedom to choose

Teams in this year's IPL will be able to substitute players into the starting 11 in a strategy adapted from team sports like basketball and football.

They will be able to choose from five substitutes, but all of them must be Indians, and they can only do so at the start of an inning, at the end of an over, or after a wicket is taken.

Cricket players will be able to use the Decision Review System to review wide and no-ball rulings issued by umpires, which is yet another first (DRS). Players can presently only use DRS to make decisions about batter dismissals. Each team will still only be allowed two reviews, but captains will have the option of utilising them to examine wides and no-balls. Depending on whatever side the coin lands on and whether they choose to bat first or bowl first, captains coming out to the coin toss will have a choice between two teams.

Presently, before the coin toss, both captains exchange their team sheets and are unable to make any adjustments.