According to the Red Data List of IUCN, the following animals in India are listed under the "critically endangered" category:
- The Namdapha Flying Squirrel (option A) is critically endangered, found in the Namdapha National Park in Arunachal Pradesh, and faces threats from habitat loss and fragmentation.
- The Nicobar Shrew (option C) is another critically endangered species, primarily found on the Nicobar Islands, with habitat destruction and human activities posing major threats.
Other species such as the Indian Rhinoceros (option B) and Clouded Leopard (option D) are also threatened but are classified under different categories like vulnerable or endangered. Thus, the correct answer is (A) and (C).