If you can insert a blank row above (and hide it, if desired), then you can add formula in C2, copied down:
=IF(B2="","",IF(LEFT(B2,7)="Section",TRIM(LEFT(B2, FIND("-",B2)-1)),"REQ-"&--SUBSTITUTE(LOOKUP(2,1/(LEFT(C$1:C1,7)="Section"),C$1:C1),"Section","")& TEXT(IF(LEFT(C1,7)="Section",1,RIGHT(LOOKUP(2,1/(C$1:C1<>""),C$1:C1),3)+1),"000")))
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