What is the difference between Near Miss & Incident?

Simple , 

Near Miss, No Physical Harm or property damage 

Incident Physical Harm or proparty damage

Instead of speculating, I would refer to official sources such as OGP Glossary 244, which states that :  Incident is an event or chain of events which has caused or could have caused injury, illness and /or damage (loss) to assets, the environment or third parties.  This means that Near-Miss is also an incident no matter of its magnitude. 

near miss, that result is potential to not cause harm or no property damage and an incident that result is potential to cause harm 

There is no difference... The opposite of either is an accident,,,  ergo an event resulting in *Injury, harm, damage or a loss*... By definition, near misses and/or incidents do 'Not' result in 'Injury, harm, damage or loss.. But in other circumstances could have.

A near miss is an act that under different circumstances could of caused harm. This is not just people but can also include property and machinery. An incident is an act that has caused harm or damage, whether this is through an accident or "act of god" would be deciphered through an investigation. 

Incident can be accident or near miss 

accident is incident resulting in a loss /injury

near miss is an incident didnt result in a loss/injuty

Incident is an event or chain of event that could cause harm to people or property damage whilst Near miss is unplanned event but not result for any injury, illness or damage to property.

Accident can be described as an unpleasant event that leads to injury or loss or damage. an accident, when it occurs could either lead to a minor, major or a fatality. A near miss on the other hand can be described as an event that could have lead to an accident. If not properly elemenated or investigated could lead to an accident

Near miss is almost the accident will happen, but accident is the result of near misses if continuous happen with out Correction or recommendation.

Near Miss is a situation whereby an accident was about happen but did not occur and there was to lost of property damage or injures.

 Where Incident can be define as  an event which represent the deviation of an intended sequence of designed steps.

Simply the difference between two terms is that; Accident results in loss of property or injuries/fatality, but Near miss is an accident occurred but with no loss of property or injuries/fatality.