Explanation:

- "The Evolution of Provincial Finance in British India: A Study in the Provincial Decentralization of Imperial Finance" was written by Dr. B. R. Ambedkar.

- Option 1: Dadabhai Naoroji - Not the author of this work; known for economic theories on colonialism.

- Option 2: Dr. B. R. Ambedkar - The author, noted for his extensive work on economics and social issues in India.

- Option 3: M. N. Roy - Not associated with this work; known for political activism and philosophical writings.

- Option 4: Jawaharlal Nehru - India’s first Prime Minister, not the author of this work.