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Punjab Kings had the maximum available salary cap of Rs 53.20 crore prior to the beginning of the auction.
With 61 slots across eight franchises up for grabs, Royal Challengers Bangalore has the maximum, 11 vacancies, to fill with a purse of Rs 35.4 crore.
The IPL trading window for the franchises closes on February 4.
The Australian all-rounder called it quits from competitive cricket following his team Chennai Super Kings' exit from the IPL.
The 39-year-old Watson is one of the few players to have won the IPL with two different teams.
Asked at the toss if Sunday's final league game against Kings XI Punjab was his last in Chennai's yellow jersey, Dhoni gave a prompt reply: "Definitely not".
Opener Ruturaj Gaikwad scored his third successive fifty as CSK overhauled the target of 154 in 18.5 overs to dash Kings XI's hopes.
"What makes it difficult is he's not somebody who speaks a lot! So sometimes it becomes difficult for the management to gauge a player," said the CSK captain after Gaikwad scored his second successive fifty.
The result also meant defending champions Mumbai Indians qualified for the play-offs.
Three-time winners CSK failed to clear the league stage for the first time in the tournament's history and are currently placed at the bottom of the points table following an unprecedented eight defeats in 12 outings.