Why is MS Dhoni not eligible to play World Championship of Legends 2024?

Several retired cricketers, including Yuvraj Singh, Suresh Raina & Harbhajan Singh, are participating in World Championship of Legends 2024 in England. MS Dhoni, who retired from international cricket in 2020 is ineligible to play. Dhoni hasn't officially retired from BCCI cricket and features in IPL. As per BCCI rules, Indian players currently playing IPL aren't allowed to play other leagues.