Step 1: Use the formula for current.
The total resistance in the circuit is the sum of the internal resistance \( r \) and the external resistance \( R \). Using Ohm's law:
\[
I = \frac{E}{r + R}
\]
where \( I \) is the current, \( E \) is the emf of the cell, \( r \) is the internal resistance, and \( R \) is the external resistance.
Step 2: Set up equations for both conditions.
For the first condition, when \( R = 3 \, \Omega \) and \( I = 0.6 \, \text{A} \):
\[
0.6 = \frac{E}{r + 3}
\]
For the second condition, when \( R = 6 \, \Omega \) and \( I = 0.4 \, \text{A} \):
\[
0.4 = \frac{E}{r + 6}
\]
Step 3: Solve the system of equations.
From the first equation:
\[
E = 0.6 \times (r + 3) = 0.6r + 1.8
\]
From the second equation:
\[
E = 0.4 \times (r + 6) = 0.4r + 2.4
\]
Equating the two expressions for \( E \):
\[
0.6r + 1.8 = 0.4r + 2.4
\]
Solving for \( r \):
\[
0.6r - 0.4r = 2.4 - 1.8 \quad \Rightarrow \quad 0.2r = 0.6 \quad \Rightarrow \quad r = \frac{0.6}{0.2} = 3 \, \Omega
\]
Thus, the internal resistance of the cell is:
\[
\boxed{3 \, \Omega}
\]