We are given the following data:
- Temperature difference across rod A, \( \Delta T_A = 40^\circ C \),
- Temperature difference across rod B, \( \Delta T_B = 60^\circ C \),
- The rates of heat flow through the rods A and B are in the ratio 3 : 8.
In steady state, the rate of heat flow \( Q \) through a rod is given by the formula:
\[
Q = \frac{kA\Delta T}{L},
\]
where:
- \( k \) is the thermal conductivity,
- \( A \) is the cross-sectional area,
- \( \Delta T \) is the temperature difference across the rod,
- \( L \) is the length of the rod.
Since both rods are made of the same material and have the same cross-sectional area, the formula for the rate of heat flow simplifies to:
\[
Q \propto \frac{\Delta T}{L}.
\]
Let the lengths of rods A and B be \( L_A \) and \( L_B \), respectively. The ratio of the rates of heat flow through rods A and B is:
\[
\frac{Q_A}{Q_B} = \frac{\frac{\Delta T_A}{L_A}}{\frac{\Delta T_B}{L_B}} = \frac{\Delta T_A}{\Delta T_B} \times \frac{L_B}{L_A}.
\]
Substitute the given values:
\[
\frac{Q_A}{Q_B} = \frac{40}{60} \times \frac{L_B}{L_A} = \frac{2}{3} \times \frac{L_B}{L_A}.
\]
We are told that the ratio of the heat flow is 3 : 8, so:
\[
\frac{2}{3} \times \frac{L_B}{L_A} = \frac{3}{8}.
\]
Solving for \( \frac{L_B}{L_A} \):
\[
\frac{L_B}{L_A} = \frac{3}{8} \times \frac{3}{2} = \frac{9}{16}.
\]
Thus, the ratio of the lengths of rods A and B is:
\[
\frac{L_A}{L_B} = \frac{4}{3}.
\]
Therefore, the correct answer is option (3).