You cannot use subselect in just one column, use them for whole row:
INSERT INTO dc_tp_comment (labid,branchid,Comment,testid,lastupdated,enteredby)
select 'abcd',101,'comment here', T.testid, sysdate() , 1
from dc_tp_test T Inner Join dc_tp_subdepartments S
on T.subdepartmentid = S.subdepartmentid
Where S.subdepartmentid = 13