Step 1: Epithelia are indeed classified based on the shape of cells present in the surface layer, so statement (a) is correct.
Step 2: Transitional epithelium shows variability in the shape of surface cells depending on stretching, so statement (b) is correct.
Step 3: In pseudostratified epithelium, all cells rest on the basement membrane, making statement (c) correct.
Step 4: Desmosomes function mainly in cell-to-cell adhesion and provide mechanical strength, but they do not act as barriers to diffusion. Tight junctions serve that function.
Therefore, statement (d) is incorrect.