/usr/share/lintian/overrides/libkabc4 is in libkabc4 4:4.13.0-0ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 | libkabc4: symbols-declares-dependency-on-other-package kdepim-runtime*
libkabc4: library-not-linked-against-libc usr/lib/kde4/kabcformat_binary.so
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