chromium/chrome/test/data/extensions/api_test/alarms/split/manifest.json

{
   "permissions": ["alarms"],
   "background": {
     "scripts": ["background.js"],
     "persistent": false
   },
   "description": "An extension which triggers an alarm to ensure that when incognito is in split mode onAlarm is only called in the same context the alarm was created in.",
   "manifest_version": 2,
   "incognito": "split",
   "name": "Alarm Incognito Split Test Extension",
   "version": "0.1.1"
}