/usr/share/qgis/grass/modules/g.manual.qgm is in qgis-plugin-grass-common 2.0.1-2build2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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<!DOCTYPE qgisgrassmodule SYSTEM "http://mrcc.com/qgisgrassmodule.dtd">
<qgisgrassmodule label="Display the HTML manual pages of GRASS" module="g.manual">
<flag key="i" answer="on" />
</qgisgrassmodule>
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