Commenting Code in Child Theme

Yes, but one more step that is required from our side is that we need to comment out our code in child theme. As we have not used any plugin for this
Correct above sentence

Sure! Here's a clearer and grammatically correct version of your sentence:

**"Yes, but one more step required from our side is to comment out our code in the child theme, as we have not used any plugin for this."**

Or, if you'd like a slightly more polished version:

**"Yes, but one more step on our end is to comment out the code in the child theme, since we haven’t used any plugin for this."**

Let me know if you want it to sound more formal or more casual.