The section header must start in area A. (See the figure in the topic Reference Format Representation.)
It may start in area B.
A section may be parameterized, in that it can accept arguments and provide a return value; in which case, the header can contain additional parameter references - see Parameterized Sections for full syntax and examples.
A non-parameterized section consists of zero, one, or more paragraphs in the Environment Division or Procedure Division or zero, one or more entries in the Data Division.