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/usr/share/doc/lintian/desc-files is in lintian 2.5.30+deb8u4.

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Description record for collection scripts:

  Collector-Script: <file name of collector script>
  Info: <description of what this script does>
  Type: comma-separated list of <binary | changes | source | udeb>
  Version: <integer to be bumped when a change that requires script to be re-run is made>
  Order: <order--necessary if this script needs info from other scripts, see Needs-Info>
  Needs-Info: <info this scripts needs from other collector scripts>
  [ Auto-Remove <yes> ]

Description record for checks scripts:

  Check-Script: <file name of checker script>
  Abbrev: <abbrev>
  Info: <description of what this check does>
  Type: comma-separated list of <binary | changes | source | udeb>
  Standards-Version: <standards-version for which this check has been designed>
  Needs-Info: <info this script needs>

Description record of a Lintian tag:

  Tag: <tag>
  Severity: <serious | important | normal | minor | wishlist | pedantic>
  Certainty: <certain | possible | wild-guess>
  Info: <description of this tag>
  Ref: <reference>
  [ Status: <untested> ]
  [ Experimental: <yes> ]

Description record of a test case:

  Testname: <directory name of test>
  Sequence: <sequence number for test>
  Version: <package version>
  Description: <description of test case>
  [ Type: <native | non-native> ]
  [ Test-For: <whitespace-separated list of tags> ]
  [ Test-Against: <whitespace-separated list of tags> ]
  [ References: <Debian Bug#nnnn | <msg-id>>[, ... ] ]
  [ Date: <date for changelog entry> ]
  [ Author: <maintainer for control and changelog> ]
  [ Architecture: <architecture for control> ]
  [ Section: <section for package> ]
  [ Standards-Version: <standard version for control> ]
  [ Options: <options to pass to lintian> ]
  [ Output-Format: <EWI | ...> ]
  [ Skeleton: <skeleton to base the package on> ]
  [ Sort: <yes | no> ]
  [ Todo: <yes | no> ]