Tactical substitutions to be introduced from next season of IPL

Mumbai (Maharashtra) [India], December 2 (ANI): Tactical substitutions will be introduced from the next season of the Indian Premier League (IPL) next year.
After being used for the first time in the domestic T20 competition Syed Mushtaq Ali Trophy for the first time in October-November, the concept will "add a new dimension to IPL".
The league took to Twitter to make an announcement.
"Time for a New season Time for a New rule. How big an "impact" will the substitute player have this edition of the #TATAIPL," tweeted IPL.
"From the IPL 2023 season a tactical concept will be introduced to add a new dimension to the IPL, wherein one substitute player per team will be able to take a more active part in an IPL match," said a statement from the league.
It is not known if the system planned for IPL would be similar to the 'Impact Player' rule used during the SMAT, but if it is the case, teams will get a great deal of tactical flexibility.
During the SMAT, teams named four substitutes in their team sheet, one of which could be used as 'Impact Player' during the match by replacing any member of playing eleven at any point before the end of the 14th over of either innings and was allowed to bat, bowl his full allotment of overs.
The tactical scope of the system was vast and there was no real restrictions on roles substitutes could play. He could replace a batter who had already been dismissed and still get to bat, as long as team used only 11 batters in total. Or else, he could replace a bowler who had already delivered a few overs and still get to bowl his full four-overs.
The Impact Player rule offers greater tactical scope than other substitution systems that have been used previously.
In the Supersub system used previously in ODIs during 2005 and 2006, the substitute's role coincided with that of player he replaced, he could not bat if the original player was already dismissed and could only bowl remaining overs of replaced player's quota.
In Big Bash League (BBL) held in Australia, teams can substitute a member of their starting XI at the ten-over mark in a full T20 game of the first innings. Also, the player replaced cannot have batted already or bowled more than one over out of his quota. (ANI)