Concept:The question asks to identify the incorrectly matched pair among ancient Indian temples and their locations.
Explanation:Bhumara is a Gupta-era Shiva temple in Madhya Pradesh, so A is correct.
Nachna (also spelt Nachha) has a famous Parvati temple, so B is correct.
Tigawa has a Gupta-era Vishnu temple with Sheshashai Vishnu carvings, so C is correct.
Udayagiri Hills are primarily known for Vishnu (Varaha) sculptures, not Shiva sculptures, so D is wrongly matched.
Answer:D. Cave Temple with Shiva sculptures - Udayagiri Hills