We start, as always, by writing the configuration of the transition-metal ion.
Ni2+: [Ar] 3d8
This configuration creates a problem, because there are eight electrons in the 3d orbitals. Even if we invest the energy necessary to pair the 3d electrons, we can't find two empty 3d orbitals to use to form a set of d2sp3 hybrids.
SO
The five 4d orbitals on nickel are empty, so we can form a set of empty sp
3d
2 hybrid orbitals by mixing the 4d
x2-y2, 4d
z2, 4s, 4p
x, 4p
y and 4p
z orbitals. These hybrid orbitals then accept pairs of nonbonding electrons from six ammonia molecules to form a complex ion.
The valence-bond theory therefore formally distinguishes between "inner-shell" complexes, which use 3d, 4s and 4p orbitals to form a set of d
2sp
3 hybrids, and "outer-shell" complexes, which use 4s, 4p and 4d orbitals to form sp
3d
2 hybrid orbitals.