Statement

Let {(Ui,φi)}\{(U_i,\varphi_i)\} be a on an nn-manifold MM. On UiUjU_i\cap U_j, define the change from jj-th coordinate components to ii-th coordinate components by

Aij(x)=D(φiφj1)φj(x)GL(n,R).A_{ij}(x) =D(\varphi_i\circ\varphi_j^{-1})_{\varphi_j(x)} \in\operatorname{GL}(n,\mathbb R).

Then

Aii=I,Aji=Aij1,Aik=AijAjk.A_{ii}=I, \qquad A_{ji}=A_{ij}^{-1}, \qquad A_{ik}=A_{ij}A_{jk}.

Thus the Jacobians form a smooth , and the vector bundle obtained by gluing Ui×RnU_i\times\mathbb R^n with this cocycle is the TMTM.

Why the cocycle law holds

On a triple overlap,

φiφk1=(φiφj1)(φjφk1).\varphi_i\circ\varphi_k^{-1} =(\varphi_i\circ\varphi_j^{-1}) \circ(\varphi_j\circ\varphi_k^{-1}).

The chain rule therefore gives Aik=AijAjkA_{ik}=A_{ij}A_{jk}. In this example, the bundle cocycle is not extra arbitrary data: it is functorially derived from the smooth atlas.

Frame-bundle interpretation

Coordinate vector fields give local frames of TMTM. Their are the same Jacobian data, subject to the chosen direction convention. The associated is a principal GL(n,R)\operatorname{GL}(n,\mathbb R)-bundle.

References
  1. John M. Lee, Introduction to Smooth Manifolds, 2nd ed., Springer, 2012. DOI record. Relevant: tangent bundles, coordinate frames, and transformation laws.