The given table shows the differences between spermatogenesis and spermiogenesis. Select the incorrect option. A: Spermatogenesis – Process of formation of spermatozoa;. Spermiogenesis – Process of differentiation of spermatozoa from a spermatid. B: Spermiogenesis – It changes a diploid structure into a haploid structure; Spermatogenesis – It involves the conversion of a haploid structure into another haploid structure. C: Spermatogenesis – Growth and divisions occur. Spermiogenesis – Divisions and growth are absent. D: Spermatogenesis – A spermatogonium forms four spermatozoa. Spermiogenesis – A spermatid forms a single spermatozoan.

Spermatogenesis is a process of formation of sperms from spermatogonium. As spermatogonium is diploid, so it undergoes successive meiotic divisions to form haploid spermatozoa.
Spermiogenesis is the differentiation of spermatids to sperms. Both spermatids and sperms are haploid structures. Hence, it involves the transformation of a haploid structure into another haploid structure.
So, the (B) option is incorrect. While other options are correct with respect to differences between spermatogenesis and spermiogenesis.
Final Answer: Hence, the correct answer is (B) Spermiogenesis – It changes a diploid structure into a haploid structure. Spermatogenesis – It involves the conversion of a haploid structure into another haploid structure.