import re

def format_text(text):
    lines = text.splitlines()
    formatted = []
    section = []

    for line in lines:
        if re.search(r'(?i)section \\d+[A-Z]*|TDS on|TCS on|Form \\d+', line):
            if section:
                formatted.append("\n".join(section))
                formatted.append("")
            section = [f"## {line.strip()}"]
        else:
            if not section:
                section = []
            section.append(f"- {line.strip()}")

    if section:
        formatted.append("\n".join(section))

    return "\n\n".join(formatted)