/usr/share/lintian/overrides/gettext-base is in gettext-base 0.18.3.1-1ubuntu2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 | #
# We would like to use just usr/bin/gettext but that's already taken.
#
gettext-base: script-with-language-extension usr/bin/gettext.sh
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