GNU Emacs Lisp Reference Manual
This section describes the primitive functions used to count and insert indentation. The functions in the following sections use these primitives.
nil, then at least that many spaces are inserted even if this requires going beyond column. Otherwise the function does nothing if point is already beyond column. The value is the column at which the inserted indentation ends. The inserted whitespace characters inherit text properties from the surrounding text (usually, from the preceding text only). See Sticky Properties.
nil, indentation functions can insert tabs as well as spaces. Otherwise, they insert only spaces. Setting this variable automatically makes it local to the current buffer.