Important points to be covered in Statement of Purpose:

Where do you study - univ, branch, degree.

What do you want to work on ?
Why do you want to choose that particular university ?
Your past work experience( research paper, patent, project ) which relates to your interest directly
Your relevant past projects or any achievements in well-known competitions ( ACM, IIT-JEE, etc )
which can add to your credentials

State what your goal is based on your achievements.

How youre going to fulfill the summer internship requirements.
What you hope to gain by it.

How are you suitable for the project/research group that you are applying to? -
Explain your background and related work that you may have done in the area.
Why should you be given the internship and not anyone else? - Most people applying
for internship positions will have excellent academic records and nearly identical
research backgrounds. Given that this is the case, what sets you apart from the
others?