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Option 1 states that the Kharif season begins with the onset of the monsoon season and is harvested in late Spring. This statement is incorrect. The Kharif season actually begins with the onset of the monsoon season and is harvested in Autumn. It is characterized by crops that require a lot of water, such as rice, millets, jute, maize, and cotton.
Option 2 states that the Kharif season begins with the onset of the monsoon season and is harvested in Autumn. This is correct.
Option 3 states that the Rabi season begins in Autumn after the rains and is harvested in late Spring. This is correct as well.
Option 4 correctly identifies that important Kharif crops include rice, millets, jute, maize, and cotton, while important Rabi crops include wheat, gram, barley, and linseed.
Therefore, the only incorrect statement is option 1.