Select the incorrect statement.

The bearing capacity of soil is influenced by various factors:

Option A: Bearing capacity of a soil depends upon the amount and direction of load. This is correct because different loads and directions can affect the soil's ability to support structures.

Option B: Bearing capacity of a soil depends on the type of soil. This is correct because different soil types have different strength and stability characteristics.

Option C: Bearing capacity of a soil depends upon shape and size of footing. This is correct because the distribution of load through different shapes and sizes of footings impacts the soil's capacity.

Option D: Bearing capacity of a soil is independent of rate of loading. This is incorrect because the rate of loading can affect the soil's strength and stability, influencing its bearing capacity.

Therefore, the incorrect statement is Option D: Bearing capacity of a soil is independent of rate of loading.