Solution:-
Step 1 : Draw a circle of radius 4 cm and with centre as O.
Step 2 : Take a point A on the circumference of the circle and join OA. Draw a perpendicular to OA at point A.
Step 3 : Draw a radius OB, making an angle of 80°= (180°-100°)
Step 4 : Draw a perpendicular to OB at point B. Let both the perpendiculars intersect at point P. PA and PB are the required tangents at an angle of 40°.