Steps of Construction:

Step I: Taking a point O as centre, draw a circle of radius 3 cm.
Step II: Take two points P and Q on one of its extended diameter such that
OP = OQ = 7 cm.
Step III: Bisect OP and OQ and let M1 and M2 be the mid-points of OP and OQ respectively.
Step IV: Draw a circle with M1 as centre and M1 P as radius to intersect the circle at T1 and T2.
Step V: Join PT1 and PT2.
Then, PT1 and PT2 are the required tangents. Similarly, the tangents QT3 and QT4 can be obtained.
Justification:
On joining OT1, we find ∠PT1O = 90°, as it is an angle in the semicircle. PT1 ⊥ OT1
Since OT1 is a radius of the given circle, so PT1 has to be a tangent to the circle.
Similarly, PT2, QT3 and QT4 are also tangents to the circle.