In HTML, heading can refer to any of three elements:
The HEAD element (indicated by the <HEAD> ... </HEAD> tags) is an optional portion following the initial <HTML> tag and preceding the <BODY> tag. (In most cases, the HTML, HEAD and BODY tags can all be safely omitted.)
Information in the HEAD element corresponds to the top part of a memo or mail message. The HEAD element commonly contains titles, descriptions of the document's properties, and additional meta-information, including identifying a document as HTML. None of this information is displayed.
The TITLE element is the first displayed element on a HTML page. The TITLE element must occur within the head of the document, and may not contain anchors, paragraph tags, or highlighting. There may be only one TITLE in any document.
Headings define six levels within the structure of a HTML document, from H1, the highest and most significant, to H6, the lowest. These heading tags insert font changes, paragraph breaks before and after, and any white space necessary to render the specific level of heading. They do not, however, impose any structural division of a document into sections. DIVISIONS elements <DIV> must be introduced for that purpose.