Concept:
Untranslated Regions (UTRs) are segments of mRNA that are not translated into protein but play crucial roles in regulation of gene expression and translation efficiency.
Step 1: Understand UTRs.
UTRs are present as:
• 5' UTR → Upstream of the start codon
• 3' UTR → Downstream of the stop codon
These regions help in stability, transport, and efficient translation of mRNA.
Step 2: Analyze the given options.
• (A) UTRs are untranslated additional sequences on mRNA → Correct \checkmark
• (B) UTRs are present only at 5' end on mRNA → Incorrect, also present at 3' end $\times$
• (C) UTRs are present at both 5' and 3' end on mRNA → Correct \checkmark
• (D) UTRs are required for efficient translation → Correct \checkmark
Step 3: Conclusion.
Thus, the incorrect statement is:
\[
\text{UTRs are present only at 5' end on mRNA}
\]