₹63000 is divided between two schemes — one paying 8% per annum simple interest for 5 years, the other 10% per annum simple interest for 3 years — so that the two produce exactly the same interest. The amount placed in the 10% scheme (in ₹) is:

Over its whole term the first scheme returns $0.08\times 5=0.40$ of the money put in and the second $0.10\times 3=0.30$. Equal interest needs $0.40A=0.30B$, so A : $B=3$ : 4 and $B=4/7\times 63000$ = ₹36000. (Check: $27000\times 0.40$ = ₹10800 and $36000\times 0.30$ = ₹10800.) ₹27000 is the other scheme's share — the ratio read the wrong way up; ₹31500 splits the money down the middle, which would be right only if the two schemes had equal rate-times; and ₹28000 comes from equalising on the RATES alone $(8A=10B)$ and forgetting that the terms differ.