Option 1 states that "Fishes eat only animal matter." This statement is incorrect because not all fishes eat only animal matter. Some fishes, known as herbivorous fishes, primarily feed on plant matter.

Option 2 states that "Heart is three-chambered in tadpoles." This statement is incorrect because tadpoles do not have a heart. Tadpoles have a two-chambered circulatory system, consisting of a single ventricle and a single atrium.

Option 3 states that "All fishes have swim bladders." This statement is incorrect because not all fishes have swim bladders. Swim bladders are air-filled sacs that help fishes control their buoyancy. While many species of fishes have swim bladders, there are also fishes, such as cartilaginous fishes like sharks and rays, that do not possess swim bladders.

Option 4 states that "Tadpoles have gills." This statement is correct. Tadpoles are the immature larval stages of frogs and toads. During this stage, they have fully functional gills that enable them to extract oxygen from the water. As tadpoles undergo metamorphosis and transform into adults, they develop lungs and lose their gills.