Step 1: Understanding the Concept
The juxtaglomerular apparatus (JGA) forms at the place where the distal convoluted tubule touches the afferent arteriole of the same nephron.
Step 2: Check the parts
Juxtaglomerular cells are modified smooth muscle cells with renin granules, and they lie in the afferent arteriole, not the efferent arteriole.
Step 3: Other statements
The DCT cells at the contact point are tall and packed, forming the macula densa. Together they form the JGA, and the JG cells release renin that helps regulate blood pressure.
Final Answer:
The incorrect statement is the one that places the juxtaglomerular cells in the efferent arteriole.
\[ \boxed{\text{(A) }\text{Some smooth muscle cells of the Efferent arteriole have granular sarcoplasm and are called juxtaglomerular cells.}} \]