Corner and baseline sections at The Garden are known for being the "cheap seats" and home to some of the most die-hard Celtics fans. What these sections lack in proximity, they make up for in passion.
When choosing among these less expensive options, you'll want to consider corner sections before those behind the basket. The corners offer a comfortable angle towards center court, are closer to the action and are less obstructed by the basket.
For the best overall experience, consider tickets in the lowest row possible. This will limit the number of stairs you walk each time you enter and exit your seats. If you can only find tickets in rows 10 and above, consider increasing your budget or expanding your search to the lower rows of baseline seating.