<?php
$json = array(
"file" => "C:\xampp\htdocs\development.insurancemarket.gr\mvc\protected\models\Ratingsmail.php",
"line" => 18,
"data" => array
    (
       array
            (
                "POL_EXPIREDATE" => "2014-05-19 12:00:00",
                "INCO_IWCODE" => 41,
                "INCO_DESC" => "MAPFRE ASISTENCIA",
                "PACK_IWCODE" => 0,
                "PACK_DESC" => "",
                "OFFERCODE" => "",
                "PAYMENTCODE" => ""
            ),
    array(
                "POL_EXPIREDATE" => "2014-05-19 12:00:00",
                "INCO_IWCODE" => 42,
                "INCO_DESC" => "MAPFRE ASISTENCIA",
                "PACK_IWCODE" => 0,
                "PACK_DESC" => "",
                "OFFERCODE" => "",
                "PAYMENTCODE" => ""
            )
));

$b = $json["data"][1]["INCO_IWCODE"];
echo $b;

42