It is cyclic group identity of this group is $0$.
According to Lagrange's theorem, the order of the subgroup divides the order of the group.
In order to find the number of proper subgroups, we need to find the proper divisors of $24$
$24 = 2^3 \times 3^1$
No of proper divisors $= 4 \times 2 - 2 = 6$
So $6$ subgroups are there.