Step 1: Understand ethane conformations.
Ethane shows conformational isomerism due to rotation about the \( C-C \) single bond.
The two extreme conformations are staggered (most stable) and eclipsed (least stable).
Step 2: Analyze statement (A).
The energy difference between staggered and eclipsed conformations is approximately \( 12.5 \, kJ/mol \).
Thus, statement (A) is correct.
Step 3: Analyze statement (B).
Staggered conformation has minimum torsional strain and is therefore more stable than eclipsed conformation.
Thus, statement (B) is correct.
Step 4: Analyze statement (C).
In eclipsed conformation, the distance between non-bonded hydrogen atoms is minimum, around \( 2.29 \, \AA \).
Thus, statement (C) is correct.
Step 5: Analyze statement (D).
Rotation of \( 60^\circ \) converts staggered conformation into eclipsed conformation.
A \( 90^\circ \) rotation does not give an eclipsed conformation.
Thus, statement (D) is incorrect.
Step 6: Conclusion.
Hence, the incorrect statement is:
\[
\boxed{\text{A } 90^\circ \text{ rotation converts staggered conformation into eclipsed conformation}}
\]