/lib/udev/rules.d/40-iio-sensor-proxy.rules is in iio-sensor-proxy 1.1-1.
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 | # iio-sensor-proxy
# IIO accelerometer to input proxy
ACTION=="add", SUBSYSTEM=="iio", TAG+="systemd", ENV{SYSTEMD_WANTS}+="iio-sensor-proxy.service"
SUBSYSTEM=="input", ACTION=="add", TAG+="systemd", ENV{ID_INPUT_ACCELEROMETER}=="1", ENV{SYSTEMD_WANTS}+="iio-sensor-proxy.service"
SUBSYSTEM=="hwmon", ACTION=="add", TAG+="systemd", ENV{SYSTEMD_WANTS}+="iio-sensor-proxy.service"
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