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In original Standard BASIC comments were indicated by a "REM" (short for "REMARK") statement.

So, if "REM" was the first characters on a line, the rest of the line was treated as a comment and ignored by the interpreter or compiler.

Later dialects of "Structured" Basic use exclamation points (!) or single quotes (') to indicate the start of a comment

Some dialects require the exclamation point or single quote to be the first character on the line, others allow them to appear later in the line after executable code.

Most dialects still support the REM notation as well.

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Q: Comment statement of BASIC programming language?
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