Let's analyze each statement one by one: Option A: "m - Cresol is a weaker acid than Phenol." This statement is correct. m-Cresol (3-methylphenol) is structurally similar to phenol but has a methyl group (−CH3) attached to the benzene ring. The methyl group has a +I (electron-donating inductive) effect, which makes the benzene ring denser in electron cloud compared to phenol. This effect slightly decreases the ability of the phenol group to stabilize the negative charge upon deprotonation, making m-cresol a weaker acid than phenol. Option B: "Acidic nature of Phenol is due to -l effect of oxygen of the hydroxyl group." This statement is correct. The acidic nature of phenol is indeed affected by the -I (electron-withdrawing inductive) effect of the oxygen atom in the hydroxyl group. This effect helps to stabilize the phenoxide ion formed upon the release of a proton (H+), making phenol acidic. Option C: "Acetylation of Salicylic acid produces 2-Acetoxybenzoic acid." This statement is correct. The acetylation of salicylic acid (2-hydroxybenzoic acid) involves replacing the hydroxyl group (OH) attached at the 2 position of the benzene ring with an acetoxy group (OCOCH3). This reaction forms 2-acetoxybenzoic acid, which is commonly known as aspirin. Option D: "Phenol on heating with Conc. H2SO4 yields sulphanilic acid." This statement is incorrect. Heating phenol with concentrated sulfuric acid primarily leads to the formation of phenol-2,4-disulfonic acid, not sulphanilic acid. Sulphanilic acid is an aniline derivative (aminobenzenesulfonic acid), which would require substitution on an aniline, not phenol. This highlights that Option D is the incorrect statement as the user requested.