Which activities do not qualify as eligible CSR activity?

Rule 2(1)(d) of the Companies (CSR Policy) Rules, 2014 defines CSR and the following activities are specifically excluded from being considered as eligible CSR activity: 

1. Activities undertaken in pursuance of normal course of business of the company. However, exemption is provided for three financial years, till FY 2022-23, to companies engaged in R&D activities for new vaccines, drugs, and medical devices in their normal course of business, related to COVID19. This exclusion is allowed only in case the companies are engaged in R&D in collaboration with organisations as mentioned in item (ix) of Schedule VII and disclose the same in their Board reports.
2. Activities undertaken outside India, except for training of Indian sports personnel representing any State or Union Territory at national level or India at international level;
3. Contribution of any amount, directly or indirectly, to any political party under section 182 of the Act;
4. Activities benefitting employees of the company as defined in section 2(k) of the Code on Wages, 2019;
5. Sponsorship activities for deriving marketing benefits for products/services;
6. Activities for fulfilling statutory obligations under any law in force in India.