Explanation : 

Statement I: Indian Railways have prepared a National Rail Plan (NRP) to create a ‘future ready’ railway system by 2028.

• The National Rail Plan (NRP) prepared by Indian Railways aims to create a ‘future ready’ railway system by 2030, not 2028. The plan also envisions catering to demand up to 2050.
• Therefore, Statement I is incorrect.

Statement II: ‘Kavach’ is an Automatic Train Protection system developed in collaboration with Germany.

• ‘Kavach’ is an Automatic Train Protection (ATP) system developed indigenously by Indian Railways’ Research Designs & Standards Organisation (RDSO) in collaboration with Indian industries such as Medha Servo Drives, Kernex Microsystems, and HBL Power Systems.
  While global companies like Germany’s Siemens have been approved to install Kavach, the development itself was indigenous.
• Therefore, Statement II is incorrect.

Statement III: ‘Kavach’ system consists of RFID tags fitted on track in station section.

• The Kavach system utilizes Radio Frequency Identification (RFID) tags fitted on the tracks and read by RFID readers on locomotives to determine the train’s precise location.
• RFID tags are installed throughout the track length and are strategically placed along the tracks, including station sections.
• The statement does not claim RFID tags are only fitted in station sections.
  Therefore, Statement III is correct.

Based on the analysis:

Statement I is incorrect.
Statement II is incorrect.
Statement III is correct.
The question asks for the statements that are not correct.
Final answer: (a) I and II only.