chromium/chrome/test/data/extensions/api_test/tabs/incognito_disabled/manifest.json

{
   "background": {
     "scripts": ["background.js"],
     "persistent": true
   },
   "description": "Test whether extensions open incognito windows after policy disallows it",
   "name": "Incognito Disabled",
   "permissions": [ "tabs" ],
   "manifest_version": 2,
   "version": "1.0"
}