For efficiency: The easier your code is to read and follow, the easier it will be to keep track of where you are with your code, and the quicker it will be to pick up where you left off after a break.
For debugging: Knowing where your problem lies is a major debugging tool. If you used comments, you can easily follow your own logic, and if you have line numbers and consistent formatting, you can easily scan your document to pinpoint a trouble area.
For future expansions and modifications: Using comments in your code is especially important for future changes, because it’s difficult to remember the logic behind code that was written years or even just months ago. Also, if you are working on code that involves a team, if everyone is using the same coding styles, it will be much easier to make changes or additions to someone else’s work down the road.

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