This file is indexed.

/usr/share/X11/xkb/symbols/rupeesign is in xkb-data 2.5-1ubuntu1.

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

The actual contents of the file can be viewed below.

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// keyboards having the RupeeSign on the 4 key
partial
xkb_symbols "4" {
    key <AE04>	{ [  NoSymbol,   NoSymbol,   U20B9 ]	};
};