Subscripting enables us to write a more compact code in the procedure division.
Subscripting enables us to refer to any element of a table by the same data name with the facility of identifying the particular element through the values of subscript
Subscripting reduces the number of entries to be included in the data division.
Subscripting enables us to use loops in the procedure division.
The question asks which statement is INCORRECT. Subscripting allows referring to table elements by index, reduces data division entries, and enables compact code. However, subscripting itself is a table access mechanism - it doesn't inherently enable loops (PERFORM with VARYING enables loops). So claiming subscripting enables loops is incorrect.