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This is an incorrect statement:
B. Rhodopsin is a purplish-red protein situated in rods only.
B. Retinal is a derivative of Vitamin C.
C. Retinal is the light-absorbing part of visual photopigments.
D. the rods in the retina have rhodopsin, a photopigment while cones have three different photopigments.

Answer
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HINT:
The innermost layer of the eye is the retina which in turn is divided into three layers of ganglion cells, bipolar cells and photoreceptor cells. The photoreceptor cells are the neural cells that consist of rods and cones responsible for the transmission of light. The cells are tightly packed allowing a large number of photoreceptor cells to absorb enormous amounts of light which helps the brain in analysing images more efficiently.

COMPLETE STEP BY STEP ANSWER:
Photoreceptor cells consist of two photopigments called rods and cones. Rods are responsible for nightlight vision (scotopic) vision and creating black and white images while cones are responsible for daylight vision and creating colourful images.
Rods have a purplish-red protein called rhodopsin, also known as visual purple. Thus, statement A is correct.
Retinal is not derivative of Vitamin C. Retina has rods which have a protein called rhodopsin which is a derivative of Vitamin A. Thus, statement B is incorrect.
Retinal is the light-absorbing part of visual photopigments and is first affected by light absorption and sends signals to the brain. It is an active part of the opsin-retinal complex. Thus, statement C is correct.
Rods have rhodopsin, while cones have three different photopigments namely, Blue B, Green G and Red R which respond to lights of different wavelengths and colours. Sensation of white light is produced when the three cones are stimulated equally. Thus, statement D is correct.

Hence, the correct answer is:- Retinal is a derivative of Vitamin C.

Option ‘B’ is correct

NOTE:
The bipolar cells are important for detecting shape and movement of objects and bipolar cells pass information about the visual world to the ganglion cells. Bipolar cells make the shortest and direct pathway between photoreceptor cells and ganglion cells to provide visual signals to the retina.