An additional incentive granted by the consignor to the consignee to induce the consignee in pushing a new line of trade is called:

Correct option is C

In consignment accounting, the consignor may give different types of commissions to motivate the consignee. When the consignee is required to push a new product line, or when extra effort is needed to boost sales beyond normal business, the consignee is given an extra commission known as:
Overriding Commission
It is an additional commission over and above ordinary commission, allowed for:
· Pushing a new product line
· Achieving higher sales
· Undertaking additional marketing efforts
· Securing better market penetration
Thus, the correct answer is: Option (c) Overriding Commission