Recall the glycosidic linkages of common disaccharides/polysaccharides

• Maltose: two glucose units joined by an $\alpha(1 \to 4)$ glycosidic bond.
• Lactose: galactose and glucose joined by a $\beta(1 \to 4)$ glycosidic bond.
• Sucrose: glucose and fructose joined by an $\alpha(1 \to 2)\beta$ glycosidic bond.
• Amylose: polymer of $\alpha$-D-glucose with $\alpha(1 \to 4)$ linkages.
• Cellulose: polymer of $\beta$-D-glucose with $\beta(1 \to 4)$ linkages.

Check each option

A: Maltose and lactose has $1,4$-glycosidic linkage.

• Maltose: $1 \to 4$ ✔️
• Lactose: $1 \to 4$ ✔️
  So, A is correct.

B: Sucrose and amylose has $1,2$-glycosidic linkage

• Sucrose: $1 \to 2$ ✔️
• Amylose: actually has $1 \to 4$, not $1 \to 2$ ❌
  So, B is incorrect.

C: Cellulose and amylose has $1,4$-glycosidic linkage.

• Cellulose: $1 \to 4$ ✔️
• Amylose: $1 \to 4$ ✔️
  So, C is correct.

D: Lactose contains $\beta$-D-galactose and $\beta$-D-glucose.
Lactose is composed of galactose and glucose, and in standard JEE treatment it is written as $\beta$-D-galactose + D-glucose with a $\beta(1 \to 4)$ bond. The statement is not taken as the incorrect one here.
So, D is accepted as correct in this context.

Conclusion

The incorrect statement is: $\boxed{\text{B}}$