Don't comment on the obvious.
//get the first 4 chars
$new_var = substr($old_var, 0, 4);
That comment is pretty pointless.
Anytime you create a function, make a comment about what it is supposed to do, and what it is expecting. Even if you don't remember how it works, you'll know how to use it.
If you are going to do something convoluted, explain what you are doing first.
If you have to work with a bunch if numeric keys, make sure you note what they really represent.
Learn to write clear and well formatted code. If you layout code logically and clearly you'll remove the need for some commenting.
HTH