This file is indexed.

/etc/dnsmasq.d/README is in dnsmasq 2.76-5+deb9u2.

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

The actual contents of the file can be viewed below.

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# All files in this directory will be read by dnsmasq as 
# configuration files, except if their names end in 
# ".dpkg-dist",".dpkg-old" or ".dpkg-new"
#
# This can be changed by editing /etc/default/dnsmasq