test_subtheme.info 

name = Theme test subtheme
description = Test theme which uses test_basetheme as the base theme.
core = 7.x
base theme = test_basetheme
hidden = TRUE

settings[subtheme_override] = subtheme value

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drupal-7.x/modules/simpletest/tests/themes/test_subtheme/test_subtheme.info
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  1. name = Theme test subtheme

  2. description = Test theme which uses test_basetheme as the base theme.

  3. core = 7.x

  4. base theme = test_basetheme

  5. hidden = TRUE

  6. 

  7. settings[subtheme_override] = subtheme value