/usr/share/lintian/overrides/r-cran-sm is in r-cran-sm 2.2-4.1-1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 | r-cran-sm: executable-not-elf-or-script ./usr/lib/R/site-library/sm/history.txt
r-cran-sm: executable-not-elf-or-script ./usr/lib/R/site-library/sm/CITATION
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