[step:Compute the descended form in a local frame]Let $U\subset M$ be open, and let $s:U\to F(M)$ be a smooth local frame. For $1\le i\le n$, define the smooth vector field $e_i:U\to TM$ by $e_i(x)=s(x)(e_{i,0})$ for $x\in U$, where $(e_{1,0},\dots,e_{n,0})$ is the standard basis of $\mathbb R^n$. Let
\begin{align*}
\vartheta:=s^*\theta\in\Omega^1(U;\mathbb R^n),\qquad \Omega:=s^*\omega\in\Omega^1(U;\mathfrak{gl}(n,\mathbb R)).
\end{align*}
Write $\vartheta_i$ for the component one-forms of $\vartheta$, and write $\Omega_{ij}$ for the matrix entries of $\Omega$, so that
\begin{align*}
X=\sum_{i=1}^n \vartheta_i(X)e_i
\end{align*}
for every $X\in\mathfrak X(U)$, and the induced connection is determined by
\begin{align*}
\nabla_Xe_j=\sum_{i=1}^n \Omega_{ij}(X)e_i.
\end{align*}
Since pullback commutes with exterior differentiation and with the wedge product,
\begin{align*}
s^*T=d\vartheta+\Omega\wedge\vartheta.
\end{align*}
For $X,Y\in\mathfrak X(U)$, its $i$-th component is
\begin{align*}
(s^*T)_i(X,Y)=d\vartheta_i(X,Y)+\sum_{j=1}^n\Omega_{ij}(X)\vartheta_j(Y)-\sum_{j=1}^n\Omega_{ij}(Y)\vartheta_j(X).
\end{align*}
Using the definition of [exterior derivative](/theorems/1525) on a one-form,
\begin{align*}
d\vartheta_i(X,Y)=X(\vartheta_i(Y))-Y(\vartheta_i(X))-\vartheta_i([X,Y]).
\end{align*}
Therefore
\begin{align*}
(s^*T)_i(X,Y)=X(\vartheta_i(Y))-Y(\vartheta_i(X))-\vartheta_i([X,Y])+\sum_{j=1}^n\Omega_{ij}(X)\vartheta_j(Y)-\sum_{j=1}^n\Omega_{ij}(Y)\vartheta_j(X).
\end{align*}
On the other hand, expanding $Y=\sum_{j=1}^n\vartheta_j(Y)e_j$ gives
\begin{align*}
\nabla_XY=\sum_{i=1}^n\left(X(\vartheta_i(Y))+\sum_{j=1}^n\Omega_{ij}(X)\vartheta_j(Y)\right)e_i.
\end{align*}
Similarly,
\begin{align*}
\nabla_YX=\sum_{i=1}^n\left(Y(\vartheta_i(X))+\sum_{j=1}^n\Omega_{ij}(Y)\vartheta_j(X)\right)e_i.
\end{align*}
Subtracting these two expressions and subtracting $[X,Y]=\sum_{i=1}^n\vartheta_i([X,Y])e_i$ yields
\begin{align*}
\nabla_XY-\nabla_YX-[X,Y]=\sum_{i=1}^n(s^*T)_i(X,Y)e_i.
\end{align*}
By the definition of the descended tensor $\tau$, the right-hand side is exactly $\tau(X,Y)$ on $U$. Since $U$ and the local frame $s$ were arbitrary,
\begin{align*}
\tau(X,Y)=\nabla_XY-\nabla_YX-[X,Y]
\end{align*}
for all $X,Y\in\mathfrak X(M)$. This identifies the tensor descended from $T$ with $\operatorname{Tor}_{\nabla}$ and completes the proof.[/step]