/usr/lib/petscdir/3.1/include/finclude/petscis.h90 is in libpetsc3.1-dev 3.1.dfsg-11ubuntu1.
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!
! Include files for IS used from Fortran 90
!
#include "finclude/ftn-custom/petscis.h90"
#if defined(PETSC_USE_FORTRAN_INTERFACES)
interface
#include "finclude/ftn-auto/petscis.h90"
end interface
#endif
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