chromium/chrome/test/data/extensions/api_test/content_settings/incognitoisolation/manifest.json

{
  "name": "Content Settings API Test Extension",
  "version": "0.1",
  "manifest_version": 3,
  "description": "Sets and checks content settings permissions for incognito.",
  "incognito": "split",
  "permissions": [
    "contentSettings"
  ]
}