Please explain the rules of reciting or not reciting Bismillaah in relation to Surah Taubah.

Answer

When you begin the tilawat (recitation) at Surah Taubah, you s h o u l d r e c i t e T a - a w w u z (Authubillaah…) as well as Tasmiah (Bismillaah…)

If you did not begin the tilaawat from Surah Taubah but reached Surah Taubah when completing the previous Surah, then you should not recite Tasmiah when you start the next Surah.

If after pausing in the middle of Surah Taubah for even a few moments, you resume the Tilaawat, you should then begin with Tasmiah.

If you stop anywhere in Surah Taubah and discontinue the Tilaawat or engage in speaking or do some other act, then when commencing the Tilaawat from where you had ended it, recite Ta-awwuz and Tasmiah.