/usr/share/lintian/overrides/sagemath-doc-it is in sagemath-doc-it 8.1-7ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 | # Lintian's warning is only about cross-device links, I was advised to override it by another DD
sagemath-doc-it binary: package-contains-hardlink usr/share/doc/sagemath/html/it/*
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