Here is an excerpt from the IPL Rules regarding the points allocation. Rule 21.x has been quoted, you can find all the other rules of the IPL here.
The league competition table for the League shall be compiled by IPL, the positions in which shall be determined by the number of points gained with points being awarded as follows:
- 2 points for each match won;
- 1 point per team taking part in any match with no result and any match which is tied (where it was not possible to complete a Super Over at the end of play or where the Super Over itself is tied);
- 1 point per team for any match involving such team which does not commence for any reason (other than where the reason for such non-commencement is a breach of the Operational Rules by one Franchisee which results in such Franchisee forfeiting such match); and
- 0 points for any match lost or forfeited.
- The team with the highest number of points shall be at the top of the table and the team with the lowest shall be at the bottom.
Where teams have an equal number of points their relative positions shall be determined by the following:
- The team with the most wins in matches in the League during the season will be placed in the higher position.
- If there are teams with equal points and equal wins during the season, then in such case the team with the higher net run rate (as calculated in clause 21.11 below) will be placed in the higher position
- If following the net run rate calculation above there are teams which are still equal, then the team with the higher number of wickets taken per balls bowled in the matches played that season in which results were achieved will be placed in the higher position
- If still equal at the end of the regular season then the team position will be determined by drawing lots.
- References to "matches" above shall not include the play-off matches.
If any of the Final, the Eliminator, Qualifier 1 or Qualifier 2 matches are tied, or there is no result, the following shall apply:
- The relevant teams shall compete in a Super Over to determine which team is the winner of the match in question;
- If conditions do not permit a Super Over within the time available to determine the winner or if the Super Over is tied, then the team which, at the end of the relevant regular Season, finished in the higher position in the League table (in accordance with paragraph 21.9 above) will be deemed the winner of the relevant play-off match.