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See ReportHeadings should describe the content of their section. Labels should describe the purpose of their associated control.
Descriptive headings help people have trouble reading, or have difficulty using keyboard navigation, It also helps screen reader users, which may present the headings as a table of contents for the page.
2.4.6 Headings and Labels: Headings and labels describe topic or purpose.
Make sure the text of each heading describes its section, and that the text of each control label describes the meaning or use of its associated control.