An eternal Schwarzschild spacetime in Painlevé-Gullstrand coordinates reads as
$ds^2 = -\left(1-\dfrac{2m}{r}\right)c^2~dT^2 + 2\sqrt{\dfrac{2m}{r}}c~dTdr + dr^2 + r^2\left(d\theta^2+\sin{^2\theta}~d\phi^2\right)~$
for $~~m=\dfrac{GM_{Sch}}{c^2}$
In this paper, the authors have written the orthonormal tetrad basis for a static observer $(2m<r<\infty)$ as
$e_0 = \dfrac{1}{c\sqrt{1-\frac{2m}{r}}} \dfrac{\partial}{\partial T} ~,~~ e_1 = \sqrt{1-\dfrac{2m}{r}} \dfrac{\partial}{\partial r} + \dfrac{\frac{2m}{r}}{c\sqrt{1-\frac{2m}{r}}} \dfrac{\partial}{\partial T} ~,$
$e_2 = \dfrac{1}{r} \dfrac{\partial}{\partial \theta} ~,~~ e_3 = \dfrac{1}{r\sin{\theta}} \dfrac{\partial}{\partial \phi}$
which is very clear from the fact that it satisfies $g_{\mu\nu}~e^\mu_\alpha~e^\nu_\beta = \eta_{\alpha\beta}$.
Now if one wants to calculate the orthonormal tetrad basis for a radially infalling observer $(0<r<\infty)$, then how to do that?
In the same paper, those infalling tetrad basis have been written as (without much arguments or justification)
$\hat{e}_0 = \dfrac{\varepsilon-\sqrt{\frac{2m}{r}}\sqrt{\varepsilon^2-1+\frac{2m}{r}}}{\left(1-\frac{2m}{r}\right)c} \dfrac{\partial}{\partial T} - \sqrt{\varepsilon^2-1+\dfrac{2m}{r}} \dfrac{\partial}{\partial r} ~,$
$\hat{e}_1 = \varepsilon \dfrac{\partial}{\partial r} + \dfrac{\varepsilon\sqrt{\frac{2m}{r}}-\sqrt{\varepsilon^2-1+\frac{2m}{r}}}{\left(1-\frac{2m}{r}\right)c} \dfrac{\partial}{\partial T} ~,$
$\hat{e}_2 = \dfrac{1}{r} \dfrac{\partial}{\partial \theta} ~,~~ \hat{e}_3 = \dfrac{1}{r\sin{\theta}} \dfrac{\partial}{\partial \phi}$
where $\varepsilon = E/c^2$ for $~E~$ being the constant energy per mass of a test particle.
But how do these tetrads are coming?