Which of the following is incorrect with reference to Peaty soil?

Peaty Soils are found in the areas of heavy rainfall, where there is a good growth of vegetation. It occurs widely in the northern part of Bihar, southern part of Uttaranchal and the coastal areas of West Bengal, Orissa and Tamil Nadu. Statement a is correct. They are found in the areas of heavy rainfall and high humidity, where there is a good growth of vegetation. Statement b is correct. Large quantity of dead organic matter accumulates in these areas, and this gives a rich humus and organic content to the soil. Organic matter in these soils may go even up to 40-50 per cent . These soils are normally heavy and black in colour. At many places, they are alkaline also. It occurs widely in the northern part of Bihar, southern part of Uttarakhand and the coastal areas of West Bengal, Odisha and Tamil Nadu. Statement c is incorrect. They are deficient in phosphate and potash. Arid desert soils have high phosphate content. Statement d is correct. Peaty soils have a thick layer (>40 cm) of organic matter accumulation, representing the long periods of saturation on an annual basis. These soils typically occur in depressional settings and are not common in floodplains due to the periodic scouring that occurs during flood events