In the context of Indian squirrels, two statements are accurate: they do store food materials like nuts and seeds in the ground (statement 2), and they are indeed omnivorous (statement 3), feeding on a variety of plant and animal materials. However, statement 1 is incorrect, as Indian squirrels typically build their nests in trees rather than in the ground. This understanding of squirrel behavior is important for UPSC Prelims preparation, as it emphasizes the necessity for candidates to grasp animal ecology and behavior, which are often integrated into broader environmental studies within the syllabus.