Normal Stress transformation equation:
Below is the derivation of normal stress transformation equation when the axis is inclined at some angle.
Sign conventions:

For normal stresses:
We will show tension with positive sign and compression with negative sign.

For shear stresses:
If vertical couple is Counter clockwise then (+) sign and if vertical couple is Clockwise () sign will use.
If horizontal couple is Counter clockwise then () sign and if horizontal couple is clockwise then + sign.
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