Explanation:

The given options are related to different concepts of national income accounting. Let's understand each one of them:

a) GDP at market price = GDP at factor cost plus net indirect taxes:
This concept is related to the calculation of Gross Domestic Product (GDP) at market price and GDP at factor cost. GDP at factor cost is the market value of all the goods and services produced in a country within a given period of time, excluding indirect taxes and subsidies. On the other hand, GDP at market price is the market value of all the goods and services produced in a country within a given period of time, including indirect taxes and excluding subsidies. The formula for calculating GDP at market price is GDP at factor cost + net indirect taxes.

b) NNP at factor cost = NNP at market price minus indirect taxes:
This concept is related to the calculation of Net National Product (NNP) at factor cost and NNP at market price. NNP at factor cost is the market value of all the goods and services produced by the residents of a country within a given period of time, excluding indirect taxes and depreciation. NNP at market price is the market value of all the goods and services produced by the residents of a country within a given period of time, including indirect taxes and depreciation. The formula for calculating NNP at factor cost is NNP at market price - indirect taxes.

c) GNP at market price = GDP at market price plus net factor income from abroad:
This concept is related to the calculation of Gross National Product (GNP) at market price. GNP at market price is the market value of all the goods and services produced by the residents of a country within a given period of time, including net factor income from abroad. Net factor income from abroad is the difference between the income earned by residents of a country in foreign countries and the income earned by non-residents in the domestic country.

d) None of the above:
Option 'D' is incorrect as all the given options are correct and related to different concepts of national income accounting.

In conclusion, the correct answer is option 'D'.