Identify the incorrect statement

Options

A. Heart wood does not conduct water but gives mechanical support
B. Sapwood is involved in conduction of water and minerals from root to leaf
C. Sapwood is the innermost secondary xylem and is lighter in colour
D. Due to deposition of tannins, resins, oils etc., heart wood is dark in colour

Explanation

To identify the incorrect statement from the question, we will analyze each statement provided and determine their correctness step by step.

### Step-by-Step Solution:

1. **Statement Analysis**:
- The first statement claims that "Heartwood does not conduct water but gives mechanical support."
- **Evaluation**: This statement is correct. Heartwood is indeed known for providing mechanical support and does not conduct water.

2. **Second Statement Analysis**:
- The second statement states that "Sapwood is involved in the conduction of water and minerals from root to leaf."
- **Evaluation**: This statement is also correct. Sapwood, which is the younger xylem, is responsible for the conduction of water and minerals.

3. **Third Statement Analysis**:
- The third statement claims that "Sapwood is innermost secondary xylem and is lighter in color."
- **Evaluation**: This statement is incorrect. Sapwood is actually the outermost secondary xylem, not the innermost. Therefore, this is the incorrect statement.

4. **Fourth Statement Analysis**:
- The fourth statement mentions that "Due to deposition of tannins, resins, oils, etc., Heartwood is dark in color."
- **Evaluation**: This statement is correct. The presence of these substances gives heartwood its darker color.

5. **Conclusion**:
- After evaluating all statements, we conclude that the incorrect statement is the third one, which incorrectly describes the position and characteristics of sapwood.

### Final Answer:
The incorrect statement is: "Sapwood is innermost secondary xylem and is lighter in color."