LET THE INCOME OF B BE Rs . 100
INCOME OF A = 100 - ( 40 % OF B ) = 100 - ( 40 * 100 / 100 ) = 100 - 40 = Rs . 60
LET THE PERCENTAGE OF WHICH B ' INCOME IS MORE THAN A BE X %
60 + ( X % OF 60 ) = 100
X * 60 / 100 = 40
3 X / 5 = 40
X = 40 * 5 / 3
X = 66.66 %