Today you will learn how can you make something going into or out of picture, like this:



1. First, open your image, and duplicate the layer, and then delete the first one, and make new layer. You should have something like this:



2. Now take Rectangular Marquee Tool, and make selection on your new empty layer (in this case "Climbing" layer) and fill it with white color:



3. Select Rectangular Marquee Tool again, make new field on the white area (as you can see bellow), and then use Erase Tool to bring back the old photo in the smaller selected area:



4. Select the first selection with rectangular tool, again, and press Ctrl+T to transform it. Right click on transform area to select Perspective. Transform your selected area something like this:



5. Now, use Eraser tool again, to remove white area in the part of the border in which you want. See bellow:



6. Now, select the "Background copy" layer, and use your Eraser tool to remove background of picture (make sure you don't delete white border):



7. Next, create the new layer, and drag it bellow (like on the picture bellow), and then select it and fill the background of it with any color (black, in this case), by going to Edit -> Fill, or clicking Shift+F5. The result should look something like this:


8. Your picture should now look like this:



There you have it.
Nice and easy way to make in/out of picture effect.