Covariant form of a tensor.

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I understand why stress-energy tensor for a comoving observer at rest relative to the fluid is

diag$\{\rho, -P,-P,-P\}$

How does this lead to the generalized covariant form, often quoted in textbooks as

$$T^\mu{}_\nu=(\rho+P)U^\mu U_\nu-P\delta^\mu{}_\nu$$ ?

Thanks.