cannot insert when identity_insert is set to off in sql code example

Example 1: identity_insert is set to off

SET IDENTITY_INSERT tbl_content ON

Example 2: Cannot insert explicit value for identity column in table 'Tbl_Increment_File' when IDENTITY_INSERT is set to OFF.

SET IDENTITY_INSERT MyTable ON
 
-- INSERT INTO MyTable...
 
SET IDENTITY_INSERT MyTable OFF