The given table shows differences between spermato-genesis and spermiogenesis. Select the incorrect option.

Options

A. `{:("Spermatogenesis","Spermiogenesis"),("Process of formation of spermatozoa","Process of differentiation of spermatozoon from a spermatid".):}`
B. `{:("Spermatogenesis","Spermiogenesis"),("It changes a haploid structure into another haploid structure","It involves conversion of a diploid structure into haploid structure."):}`
C. `{:("Spermatogenesis","Spermiogenesis"),("Growth and divisions occur.","Divisions and growth are absent."):}`
D. `{:("Spermatogenesis","Spermiogenesis"),("A spermatogonium forms four spermatozoa","A spermatid forms a single spermatozoon."):}`

Explanation

To determine the incorrect option from the table showing differences between spermatogenesis and spermiogenesis, we will analyze each option based on the definitions and processes involved in both terms.

### Step-by-Step Solution:

1. **Understand the Definitions**:
- **Spermatogenesis**: This is the process of producing sperm cells (spermatozoa) from spermatogonia through mitosis and meiosis.
- **Spermiogenesis**: This is the process of maturation and differentiation of spermatids into mature spermatozoa.

2. **Analyze Each Option**:
- **Option A**: States that spermatogenesis is the process of formation of spermatozoa and spermiogenesis is the differentiation of spermatids into spermatozoa. This is correct.
- **Option B**: Claims that spermatogenesis changes a haploid structure to another haploid structure. This is incorrect because spermatogenesis starts with diploid spermatogonia and ends with haploid spermatozoa.
- **Option C**: States that growth and division occur in spermatogenesis but not in spermiogenesis. This is partially correct; while division occurs in spermatogenesis, spermiogenesis does involve some metabolic activities, but it does not include cell division.
- **Option D**: States that one spermatogonium forms four spermatozoa. This is misleading because not every spermatogonium results in four spermatozoa; it depends on the differentiation process.
- **Option E**: States that spermatids form a single spermatozoon. This is correct.

3. **Identify the Incorrect Option**:
- The incorrect option is **Option B** because it misrepresents the nature of spermatogenesis, which starts with diploid cells and ends with haploid spermatozoa.

### Conclusion:
The incorrect option from the table is **Option B**.

---