Under a proper rotation matrix , invariance of a Cartesian second-rank tensor reads , equivalently . The half-turn forces all entries mixing the direction with the plane to vanish. Thus consists of a planar block and the entry .
Commutation with the planar quarter-turn gives . This block already commutes with every planar rotation. Now use the half-turn : on the planar block its conjugation fixes and sends to , so invariance forces . Therefore
The formula uses the Kronecker delta and is sufficient as well as necessary: rotations preserving the unoriented -axis fix both and . This is an axially invariant second-rank tensor with the planar antisymmetric part removed by the horizontal half-turn.

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