Which one of the following statements is incorrect under the Apprentices Act, 1961

(A) The stipend is to be given to an apprentice at the rate specified by the appropriate government

(B) Any disagreement or dispute between an employer and an apprentice arising out of the apprenticeship contract is referred to Apprenticeship Council

(C) The National Council is not an authority under the Apprentices Act, 1961

(D) An offence cannot be committed by a company under this Act.