Given the Makefile tmp.mk,

.PHONY: all

# Project Summary
# ---------------

all:
	# display current time
	date

Note only comments in a recipe get echoed,

$ make -f tmp.mk 
# display current time
date
Wed Feb 14 14:12:11 UTC 2024

$ make -sf tmp.mk 
Wed Feb 14 14:12:20 UTC 2024