/usr/bin/neqn is in groff-base 1.22.2-5.
This file is owned by root:root, with mode 0o755.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 10 | #! /bin/sh
# Provision of this shell script should not be taken to imply that use of
# GNU eqn with groff -Tascii|-Tlatin1|-Tutf8|-Tcp1047 is supported.
GROFF_RUNTIME="${GROFF_BIN_PATH=/usr/bin}:"
PATH="$GROFF_RUNTIME$PATH"
export PATH
exec eqn -Tascii ${1+"$@"}
# eof
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