Step 1: Analyse option (A).
Proteins are polymers of \(\alpha\)-amino acids linked by peptide bonds.
On hydrolysis, proteins yield only \(\alpha\)-amino acids.
\[
\Rightarrow \text{Statement (A) is correct.}
\]
Step 2: Analyse option (B).
Amino acids that can be synthesized by the human body are called
non-essential amino acids.
\[
\Rightarrow \text{Statement (B) is correct.}
\]
Step 3: Analyse option (C).
Although there are 20 common amino acids found in proteins,
all of them are not essential.
Essential amino acids are those that \emph{cannot} be synthesized by the body
and must be obtained from diet. Their number is much less than 20.
\[
\Rightarrow \text{Statement (C) is incorrect.}
\]
Step 4: Analyse option (D).
In Fischer projection:
L-amino acids have the \(-NH_2\) group on the left side
D-amino acids have the \(-NH_2\) group on the right side
\[
\Rightarrow \text{Statement (D) is correct.}
\]
Hence, the incorrect statement is
\[
\boxed{\text{(C) There are 20 essential amino acids}}
\]