Power \(P\), voltage \(V\), and resistance \(R\) are related by:
\[
P = \frac{V^2}{R} \implies R = \frac{V^2}{P}.
\]
For the two bulbs:
\[
R_1 = \frac{220^2}{40}, \quad R_2 = \frac{220^2}{60}.
\]
Therefore, the ratio of resistances:
\[
\frac{R_1}{R_2} = \frac{220^2/40}{220^2/60} = \frac{60}{40} = \frac{3}{2}.
\]
But since \(R_1\) corresponds to the 40 W bulb and \(R_2\) to 60 W bulb, ratio \(R_1 : R_2 = 3 : 2\).
Note: This matches option (D), so correct answer is (D) \(3 : 2\).