Concept:
This is a base-comparison percentage problem. When comparing $A$ to $B$, the "than" object is the denominator (the base). If we change the "than" object, the base changes, which changes the percentage.
Step 1: Assign a value to the base.
Let Dheeraj's salary be ₹100.
Since Suraj's salary is 40% less:
Suraj's salary $= 100 - (40\% \text{ of } 100) = 100 - 40 = ₹60$.
Step 2: Calculate the percentage difference with Suraj as the base.
Difference between salaries $= 100 - 60 = ₹40$.
Now, we want to find how much Dheeraj is more *than* Suraj (Base = 60).
\[ \text{Percentage More} = \left(\frac{\text{Difference}}{\text{Suraj's Salary}}\right) \times 100 \]
\[ \text{Percentage More} = \left(\frac{40}{60}\right) \times 100 = \frac{2}{3} \times 100 = 66\frac{2}{3}\% \]