Select the INCORRECT formula from the following options.

A

$$sec^{2} \theta - tan^{2} \theta = 1$$

B

$$\sin^{2} \theta + \cos^{2}\theta = 1$$

C

$$\cosec^{2} \theta - \cot^{2} \theta = 1$$

D

$$\sec^{2} \theta + \cos^{2}\theta = 1$$