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This method edits the Registry and provides a solution on many Windows versions, but won’t initially work on Windows 10 Home Edition. However, if you run Chrome Canary, it will pick up the Registry change and make it work in Chrome as well. You then have the choice to either keep both Chrome and Chrome Canary, or to uninstall one of them. Since this method involves editing sensitive components of your computer's operating system, backing up your information before continuing will prevent you from losing your data if your computer crashes.   Note: You will possibly have to create the “Google” and “Chrome” folders manually. To do this... Right click on Policies, then click on New and Key. Name this new Key Google. Now right click on Google and create a new Key and name it Chrome. Check that the new Keys appear in the folder list under Policies. If you click on Chrome the following file path will appear in the address bar: Computer\HKEY_LOCAL_MACHINE\SOFTWARE\Policies\Google\Chrome  You can copy and paste this text to make sure there are no errors.  Hit ↵ Enter. A box will appear where you can set the value data to 1. Leave the Base set to Hexadecimal. Hit ↵ Enter or click OK.  Click on the three dots (top right corner). If Incognito Mode is still functioning it will appear with New Tab and New Window. If Incognito Mode does not appear, you can stop here. Otherwise, you need to continue. Make sure you note where the file is saved (probably in Downloads). Locate the file ChromeSetup.exe and double-click it, then follow any other instructions that pop up. This does not replace your existing Chrome, and the two can be opened side by side. Restart your computer. This is an orange coloured icon similar to Chrome. Make sure it does not include the Incognito option. Make sure it no longer includes the Incognito option. If this method has worked, you can now choose to keep Chrome Canary alongside Chrome, or uninstall one of them.  Once you have uninstalled Chrome Canary, your original Chrome should still recognise the Registry change and you will still have Incognito disabled.  If you choose to uninstall one you will probably have to open Task Manager and stop all Chrome and Chrome Canary processes, otherwise Windows will keep prompting you to "shut down Chrome" and not allow the uninstall.  To do this, hold down Ctrl+Alt+Del  (all three keys at once) and then select Task Manager Under the Processes tab click on Google Chrome. Click on End Task (bottom right corner). Proceed with uninstalling Chrome Canary. Press ⊞ Win and type Programs. Click on Add and Remove Programs. Find and click on Google Chrome or Canary and click on Uninstall.
Use this method if you’re running Windows 10 Home Edition. Consider backing up your PC. Hold down the ⊞ Win+R to bring up the Run box. Type regedit, then press ↵ Enter. Navigate to HKEY_LOCAL_MACHINE > Policies > Google > Chrome. Right-click Chrome and select New > DWORD 32-bit value. Give the value a name of IncognitoModeAvailability. Double-click on the name IncognitoModeAvailability. Restart your computer to activate the Registry change. Check to see if Incognito Mode is still available in Chrome. Download Chrome Canary (which is a Chrome developer / test version of Chrome) from  Google’s download page. Install Chrome Canary. Open Chrome Canary from your desktop. Check that Chrome Canary has recognised the Registry change. Open your original copy of Chrome and check that it too has recognised the Registry change. Uninstall Chrome Canary if desired.