New IPL rule allows Captains naming of Player XI after the toss

There is a statement issued by BCCI regarding the new rule of IPL 2023, according to which now the captain can choose their playing 11 even after the toss. This rule requires the captains to come with different team sheets as per the toss results. They can hand over their final 11 with the appropriate impact players included.
According to the playing conditions clause 1.2.1, "Each captain shall nominate 11 players plus a maximum of 5 substitute fielders in writing to the IPL Match Referee after the toss."