chromium/chrome/test/data/extensions/api_test/incognito/apis_disabled/manifest.json

{
  "name": "incognito apitest",
  "version": "0.1",
  "manifest_version": 2,
  "description": "test that an non-incognito extension doesn't see incognito events",
  "background": {
    "scripts": ["background.js"]
  },
  "permissions": ["tabs"]
}