/usr/share/debhelper/dh_make/debian/rules is in dh-make 2.201604.
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 | #!/usr/bin/make -f
# See debhelper(7) (uncomment to enable)
# output every command that modifies files on the build system.
#export DH_VERBOSE = 1
#RULES_START_TEXT#
%:
dh $@ #DH_ADDON#
#RULES_END_TEXT#
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