And, in response to your question about why is it good...
In certain situations, using sections allows you to easily find and control specific information as well as make it easily editable by an end-user. Look in mirc.ini for an example. If someone wants to edit something, it is very easy to find the section to look in and then edit the information. Win.ini or System.ini (Windows startup files) are also very easy to edit because of using the INI format.
Besides making it nice for the end-user (or yourself) for editing, it can also make it easier to structure your saved information to make it much easier to recall information later in a script.
The downside to INI files is the depth limit. You can have a heading, a sub-heading, and data. (also called Section, Name, Data ... or other similar titles, but you get the idea). If you need another level such as:
ReportName
- Chapter 1
-- Part 1
--- Information
-- Part 2
--- Information
- Chapter 2
-- Part 1
--- Information
-- Part 2
--- Information
In this case, you have one sub-level too many and therefore an INI would be not helpful to you. It is really a matter of what you need it for and if anyone will need to edit or find information directly in the file later.