The first bilateral series between India and Pakistan won't be played until 2027. Therefore, the Board left the columns for any bilateral matches with Pakistan blank in the Future Tours Program (FTP) for the 2023–2027 cycles mentioned to all state associations. Due to the tense political ties between India and Pakistan, the Board of Control for Cricket in India (BCCI) is unable to make any decisions about bilateral series with Pakistan until it acquires the Indian government (GoI) approval.
India will play many bilateral matches across all formats, even though the number has decreased from the previous cycle. At the same time, there are no bilateral matches with Pakistan (163 to 141). This was accomplished since the Indian Premier League has a larger dedicated time and an annual ICC event (75-80 days every season). The quality of the content has increased in this cycle, according to BCCI secretary Jay Shah.
Though the frequency of home Test matches has increased, there is a better balance of top-notch opponents in all three international formats. A regular IPL season with a fixed set home season also makes it possible for the best possible preparation against top opponents in the correct setting before ICC competitions.
India will play against Australia and England more frequently, with a Test or white-ball series scheduled against each nation yearly, according to the FTP (either home or away).
Every two years, India will play five-match Test series, one home series every four years, against England and Australia on a home-and-away basis. The others are 3 ODIs, and 5 T20Is, which will be played as standalone trips (at home and away). Therefore, India will play 5 Tests, 3 ODIs, and 5 T20Is (Home and Away) in the cycle versus Australia and England, consisting of one annual series (either red ball or white ball) every year.
India will play five T20 Internationals at home against the West Indies and New Zealand since it has been discovered through the years that their T20 matches against both teams generate a lot of fan interest.
According to the circular, BCCI gave three key guidelines that served as the base for completing the FTP.
"Content," which includes "balance across international formats; the caliber of opponents throughout formats, both at home and away; regular home season; and fixed annual IPL windows." In anticipation of India hosting the 2023 World Cup, the BCCI is in discussions with the Indian government to resolve the tax exemption issue.
According to ICC regulations, the host nation's government is required to give a tax exemption, although India has no legislation to do so. Therefore, the Board would have to provide the ICC with this event with a tax exemption or a tax solution.
The BCCI has informed the government of the tax issue and is currently communicating with the GoI Ministry of Finance. The Board stated that they anticipate receiving the 10% tax order soon.
The ICC has now received a 20% (excluding surcharges) tax order for its broadcast earnings for the 2023 event from the tax authorities in India, and the BCCI notified its members. The BCCI is actively collaborating with the Ministry of Finance of the Government of India and has argued strongly against this 20% (excluding surcharges) tax order. The BCCI hopes a 10% (excluding surcharges) tax order will be issued shortly.