/usr/share/lintian/overrides/squirrelmail is in squirrelmail 2:1.4.23~svn20120406-2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 | non-standard-dir-perm var/spool/squirrelmail/attach/ 0730 != 0755
non-standard-dir-perm var/lib/squirrelmail/data/ 0730 != 0755
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