India's balance of payment in an accounting year is surplus. So, to bridge the gap India imported onion from Pakistan. This Transaction is known as

Accommodating Transactions

The correct answer is option (3) : Accommodating Transactions

The transaction in which India imports onions from Pakistan to bridge the gap when India's balance of payments is in surplus is known as "Accommodating Transactions.". These transactions are meant to offset the surplus and maintain balance in the balance of payments. It is a deliberate action taken to ensure that the balance of payments does not remain in a surplus state, which can have its own economic implications.

International economic transactions are called autonomous when transactions are made due to some reason other than to bridge the gap in the balance of payments, that is, when they are independent of the state of BoP. One reason could be to earn profit. These items are called ‘above the line’ items in the BoP. The balance of payments is said to be in surplus (deficit) if autonomous receipts are greater (less) than autonomous payments. Accommodating transactions (termed ‘below the line’ items), on the other hand, are determined by the gap in the balance of payments, that is, whether there is a deficit or surplus in the balance of payments. In other words, they are determined by the net consequences of the autonomous transactions. Since the official reserve transactions are made to bridge the gap in the BoP, they are seen as the accommodating item in the BoP (all others being autonomous).