I have recently bought Samsung galaxy note 800 (10.1") which has android 4.0.1 How to create multiple user account accounts with passwords on it?
Multi-User was added with Android 4.2 -- you're running 4.0, so there's no native way to go multi-user without upgrading your system.
If you have your device rooted, you might want to take a look at SwitchMe Multiple Accounts, which works with Android 2.1 and up. With Android 4.1, you could make use of the User Management app. Both would enable you to have a multi-user feature on your device.
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there's no native way to go multi-user without upgrading your system. How to upgrade my system? Which version? - to get native multiple user support. – Optimight May 19 '13 at 12:36
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As I wrote: for native support, you'll need at least Android 4.2. How to upgrade your system is a separate question, where you might want to check When will my device get the Android 4.2 update (Jelly Bean)?, or Where can I find stock or custom ROMs for my Android device? – Izzy♦ May 19 '13 at 12:47