The tag is present in Lintian version 2.104.328. That is the most recent version we know about.
Desktop entries must contain, at a minimum, the keys Type and Name.
The desktop-file-validate tool in the desktop-file-utils package is useful for checking the syntax of desktop entries.
Please refer to https://specifications.freedesktop.org/desktop-entry-spec/latest/ar01s06.html for details.