org-babel-process-comment-text

org-babel-process-comment-text is a variable defined in `ob-tangle.el'.
Its value is

org-babel-trim

Documentation:
Function called to process raw Org-mode text collected to be
inserted as comments in tangled source-code files. The function
should take a single string argument and return a string
result. The default value is `org-babel-trim'.

You can customize this variable.

This variable was introduced, or its default value was changed, in version 24.1 of Emacs.