Comments must never describe WHAT the code does, but WHY it does so.
The code itself should clearly describe what it does. If you need comments for that, you've written unreadable code and need to write more readable code. Comments that describe the what just absolve the programmer from doing that, while putting more effort on everyone coming after them.
A comment that describes why a certain bit of code does something, describe something that the code itself cannot and thus help everyone.