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/usr/share/highlight/langDefs/ini.lang is in highlight-common 3.18-3.

This file is owned by root:root, with mode 0o644.

The actual contents of the file can be viewed below.

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Description="INI"

Keywords={
  { Id=1,
    Regex=[[^\s*(\[.*\])]],
  },
  { Id=2,
    Regex=[[^\s*([^=#]+)\s*=]],
  },
  { Id=3,
    Regex=[[^\s*[^=#]+\s*=\s*(\S.*)]],
  },
}

Strings={
  Delimiter=[["]],
}

Comments={
  { Block=false,
    Delimiter= { [[^\s*([;#].*)]] },
  },
}

Operators=[[\(|\)|\{|\}|\,|\:|\&|<|>|\!|\=|\/|\*|\%|\+|\-]]