MS-DOS COM files are nothing more than a single binary with only ONE segment. All selectors points to the same segment (CS = DS = ES = SS) and there are no additional sections.
COM files are inherited from the old CP/M and not used anymore (it's not even supported on Win10 anymore!).
The first 256 bytes of this segment is reserved to PSP (Program Segment Prefix), where you can get the command line, and other things. The source code structure is very simple on NASM:
bits 16
org 0x100 ; skip the PSP
; Your program start here
_start:
...
Here a simple 'Hello, World' in COM format:
bits 16
org 0x100
; start here
lea dx,[msg]
mov ah,9 ; PrintStr (DOS service).
int 0x21
mov ax,0x4c00 ; Exit (DOS service)
int 0x21
msg:
db `Hello, world\r\n$`