The correct option is
B Muscularis layer is formed by smooth muscles usually arranged in inner longitudinal layer and outer circular layer
The wall of alimentary canal possesses four layers - serosa, muscularis, submucosa, and mucosa.
Serosa is the outermost layer and is made up of a thin mesothelium and connective tissue.
Muscularis is formed by smooth muscles usually arranged into an inner circular and an outer longitudinal layer.
Submucosa layer is formed of loose connective tissues containing nerves, blood and lymph vessels. Glands are also present in submucosa of duodenum.
Mucosa is the innermost layer lining the lumen of the alimentary canal. Mucosa forms irregular folds (rugae) in stomach and villi in small intestine.
Hence, option b is the incorrect statement.