With respect to Section 6 of the General Clauses Act, 1897 (effect of repeal), which statement is INCORRECT?

Section 6 preserves accrued rights, obligations, liabilities and pending proceedings when a Central Act or Regulation is repealed, unless a contrary intention appears. It is well settled that Section 6 applies only to a "repeal" and not to a statute that simply expires by efflux of time. When a temporary Act ends automatically, Section 6 has no application, and the consequences of expiry depend on the construction of the Act itself (State of Punjab v. Mohar Singh; S. Krishnan v. State of Madras). A common trap is assuming the saving clause is universal. Therefore (c) is the incorrect statement and the answer.