Squamous epithelial cells are NOT found in:

Squamous epithelial cells are NOT found in:

lining of the mouth.
oesophagus.
skin.
kidney tubules.
This question was previously asked in
UPSC Geoscientist – 2020
Squamous epithelial cells are NOT typically found as the primary lining in kidney tubules.
Squamous epithelium consists of flattened, thin cells, often forming smooth, protective, or permeable linings. While stratified squamous epithelium forms protective layers in the mouth, oesophagus, and skin, kidney tubules are primarily lined by cuboidal or columnar epithelium, which are more involved in secretion and absorption. A portion of the loop of Henle in the kidney is lined by thin squamous cells, but the general lining of the tubules is not squamous.
Simple squamous epithelium is found in the lining of blood vessels (endothelium), air sacs of lungs (alveoli), and lining of body cavities (mesothelium). Stratified squamous epithelium provides protection against abrasion and is found in the epidermis of the skin, lining of the mouth cavity, oesophagus, and vagina. Cuboidal epithelium is found in kidney tubules, ducts of glands, etc., and columnar epithelium is found in the lining of the stomach and intestines.