If Tilawat is started from Surah At-Taubah, then recite both Ta’awwuz and Tasmiyah; however, if Tilawat is started from before this point, and Surah At-Taubah comes along during the recitation, there is no need to recite Tasmiyah. The recitation of special Ta’awwuz at the start of this Surah, which has been introduced by some of the Huffaz of these times is baseless. Moreover, the common view that Tasmiyah should not be recited even when starting from Surah At-Taubah is simply incorrect.
(ibid, pp. 551)
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