/etc/apt/apt.conf.d/99needrestart is in needrestart 2.6-1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 | # needrestart - Restart daemons after library updates.
#
# Call needrestart after package upgrades/installations and check
# for pending service restarts. Should only be triggered if there
# was no error during installation.
#
DPkg::Post-Invoke {"test -x /usr/lib/needrestart/apt-pinvoke && /usr/lib/needrestart/apt-pinvoke || true"; };
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