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Some Poskim rule it is permitted to smell spices on Tisha B’av. Other Poskim however rule it is forbidden to smell spices on Tisha B’av.
Smoking: If it is not difficult, one is to avoid smoking on Tisha B’av. Accordingly, one who is not overly addicted should not smoke. If, however, one finds this very difficult, he should at the very least delay smoking until after midday, and even then it should only be done in private.
How does one recite 100 blessings on Tisha B’av without spices?
One is to concentrate on the blessings of the Aliyos to the Torah by both Shacharis and Mincha, and the Haftorah and answer Amen. [By doing so, one fulfills 20 blessings, and can easily reach a total of 100 blessings.] Nevertheless, one does not fulfill his obligation of Meiah Brachos with such a blessing unless he heard the blessing from the person saying it.
 See Shaar HaTziyon 556:1; Piskeiy Teshuvos 555:6
 Shaareiy Teshuva 556:1 based on M”A 556:1 who limits the prohibition of smelling Besamim on Tisha B’av specifically when it falls on Motzei Shabbos
 Michaber 556:1 “One does not say a blessing on Besamim” regarding Tisha B’av that falls on Motzei Shabbos and 559:7 regarding a Bris; Taz 556:1 “due to pleasure”; Shaareiy Tziyon 556:1 “It is implied from the Taz ibid that it is forbidden at all times” Gra; Michaber 559:7 “One does not say a blessing on Besamim during Mila”; M”B 559:27 “due to pleasure”
 The reason: As one is required to diminish in pleasure on Tisha B’av. [Taz ibid]
 Shaareiy Teshuvah 559:3; M”B 555:8
Other opinions: Some Poskim rule it is forbidden to smoke on any of the four fasts, especially Tisha B’av, and one who does so is fit to be excommunicated. [Kneses Hagedola brought in M”B ibid]
 Admur 46:1; M”A 46:8; Peri Chadash 46:3
 The following is the calculation: 19 [blessings in Shemoneh Esrei] x 3=57 + 2 blessings of Maariv Shema + 4 blessings of Shacharis Shema and Pesukei Dezimra + 18 blessings in Birchas Hatorah + 2 blessings for Tallis and Tefillin = 83 blessings +16 from kerias Hatorah =99 blessings. One simply needs one more blessing to make 100 blessings, and this can be accomplished through saying Asher Yatzar one time.
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