When a section is created, a section header is generated and entered in the ELF object file section header table. The section control pseudo-ops allow you to make entries in this table. Sections that can be manipulated with the section control directives are known as user sections. You can also use the section control directives to change the user section in which code or data is generated.
The symbol table, relocation table, and string table sections are created implicitly. The section control pseudo-ops cannot be used to manipulate these sections.
The section control directives also create a section symbol which is associated with the location at the beginning of each created section. The section symbol has an offset value of zero.