The statement is FALSE:

Treatment is something that researcher applies to experimental units (a person, animal, plant etc.). Treatments are administered to experimental units using levels. Let consider examples below:

Example I:

Suppose a researcher is investigating effect of fertilizer X on maize yield per acre. The maize plants are the experimental units, fertilizer is the treatment and amount of fertilizer (say 20kgs, 30kgs, 50kgs per acre) administered to the plants are the levels. So if researcher uses three acres of land and apply 20kgs, 30kgs and 50kgs to acre 1, 2 and 3 respectively, he will have three levels of treatment.

Example II:

A doctor treats Cancer patients with three different types of drugs. Patients are the experimental units, drugs are the treatments and amount of drug administered (say 5mg, 10mg, 15mg) are the levels of treatments.