This file is indexed.

/usr/share/lintian/data/rules/known-makefiles is in lintian 2.5.6.

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

The actual contents of the file can be viewed below.

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# Manual maintained list of known makefiles and their
# (lack of) targets.  This is used to avoid assuming
# that (e.g.) the quilt makefile provides all needed
# targets.
#
# Syntax:
#
# <makefile>||[<target>[, <target2> ...]]
#
#

# Variables only or providing non-standard targets
#  (targets not mentioned in the policy at all)
/usr/share/cli-common/cli-nant.make||
/usr/share/cli-common/cli.make||
/usr/share/coq/coqvars.mk||
/usr/share/dpkg/architecture.mk||
/usr/share/dpkg/buildflags.mk||
/usr/share/dpkg/default.mk||
/usr/share/dpkg/pkg-info.mk||
/usr/share/dpkg/vendor.mk||
/usr/share/gcj/debian_defaults||
/usr/share/hardening-includes/hardening.make||
/usr/share/javahelper/java-vars.mk||
/usr/share/libdbi-perl/perl-dbdabi.make||
/usr/share/mpi-default-dev/debian_defaults||
/usr/share/ocaml/ocamlinit.mk||
/usr/share/ocaml/ocamlvars.mk||
/usr/share/octave/debian/defs.make||
/usr/share/pkg-kde-tools/makefiles/1/variables.mk||
/usr/share/postgresql-common/pgxs_debian_control.mk||
/usr/share/pycentral-data/pycentral.mk||
/usr/share/python/python.mk||
/usr/share/python3/python.mk||

# Makefiles with (possibly) relevant targets
/usr/share/quilt/quilt.make||patch, unpatch, $(QUILT_STAMPFN)
/usr/share/dpatch/dpatch.make||patch, unpatch
/usr/share/topgit/tg2quilt.mk||patch, unpatch