Since $\mathbf a$ and $T$ are unit vectors we may write
$\mathbf a \cdot T = \Vert a \Vert \Vert T \Vert \cos \theta = \cos \theta, \tag 1$
where $\theta$ angle 'twixt $\mathbf a$ and $T$; we may differentiate this equation with respect to the arc-length $s$ along our curve $\gamma(s)$, yielding
$\dot {\mathbf a} \cdot T + \mathbf a \cdot \dot T = 0, \tag 2$
and since
$\dot {\mathbf a} = 0 \tag{2.5}$
and we have the first Frenet-Serret relation
$\dot T = \kappa N, \tag{2.6}$
(2) becomes
$\mathbf a \cdot \dot { \kappa N} = 0, \tag 3$
and with
$\kappa > 0 \tag{3.5}$
we find that
$\mathbf a \cdot N = 0, \tag 4$
which we may differentiate yet again with respect to $s$:
$\dot{\mathbf a} \cdot N + \mathbf a \cdot {\dot N} = 0, \tag 5$
and yet again via (2.5) we may write
$\mathbf a \cdot {\dot N} = 0; \tag{5.5}$
we now deploy the second Frenet-Serret equation
$\dot N = -\kappa T + \tau B \tag 6$
to obtain
$\mathbf a \cdot {(-\kappa T + \tau B)} = 0, \tag 7$
or
$-\kappa \mathbf a \cdot T + \tau \mathbf a \cdot B = 0, \tag 8$
whence, using (1),
$-\kappa \cos \theta + \tau \mathbf a \cdot B = 0; \tag 9$
we expand $\mathbf a$ in terms of $T$, $N$, $B$ using (1) and (4) as follows:
$\mathbf a = (\mathbf a \cdot T)T + (\mathbf a \cdot N)N + (\mathbf a \cdot B)B = (\cos \theta) T +(\mathbf a \cdot B)B; \tag{10}$
since
$\Vert \mathbf a \Vert = \Vert T \Vert = \Vert B \Vert = 1, \tag{11}$
and
$T \cdot B = \mathbf a \cdot N = 0, \tag{12}$
we infer from (10) that
$1 = \Vert \mathbf a \Vert^2 = \cos^2 \theta \Vert T \Vert^2 + (\mathbf a \cdot B)^2 \Vert B \Vert^2$
$= \cos^2 \theta + (\mathbf a \cdot B)^2, \tag{13}$
which implies that
$\mathbf a \cdot B = \pm \sin \theta; \tag{14}$
substituting this into (9) yields
$-\kappa \cos \theta \pm \tau \sin \theta = 0, \tag{15}$
and then
$\kappa \cos \theta = \pm \tau \sin \theta, \tag{16}$
whence
$\tau = \pm \kappa \cot \theta, \tag{17}$
as per request.
Going the other way, given that
$\tau = \lambda \kappa \tag{18}$
for some constant
$\lambda \in \Bbb R, \tag{19}$
we may choose $\theta$ such that
$\lambda = \cot \theta = \dfrac{\cos \theta}{\sin \theta}; \tag{20}$
next, we set
$\mathbf a = (\cos \theta) T + (\sin \theta) B, \tag{21}$
and note this implies;
$\Vert a \Vert = \sqrt{\cos^2 \theta \Vert T \Vert^2 + \sin^2 \theta \Vert B \Vert^2}$
$= \sqrt{\cos^2 \theta + \sin^2 \theta} = \sqrt 1 = 1; \tag{21.1}$
and apply $d/ds$ to (21):
$\dot {\mathbf a} = (\cos \theta) \dot T + (\sin \theta) \dot B; \tag{22}$
we substitute (2.6) and the third Frenet-Serret equation
$\dot B = -\tau N, \tag{23}$
and obtain
$\dot{\mathbf a} = (\cos \theta)\kappa N - (\sin \theta)\tau N = (\kappa \cos \theta - \tau \sin \theta) N; \tag{24}$
in light of (18) and (20),
$\tau = \lambda \kappa = \dfrac{\cos \theta}{\sin \theta} \kappa, \tag{25}$
and thus
$\tau \sin \theta = \kappa \cos \theta, \tag{26}$
which in concert with (24) shows that
$\dot{\mathbf a} = 0. \tag{27}$
We have shown the existence of a constant vector $\mathbf a$ and a constant angle $\theta$ such that (1) binds; $\gamma(s)$ is a generalized helix.
Note Added in Edit, Monday 20 January 2020 6:31 PM PST: As we transit 'twixt (15) and (17), we have occasion to divide through by $\sin \theta$; thus we should address the question of just when
$\sin \theta = 0. \tag{28}$
Now (28) occurs precisely when
$\theta = 0, \pi, \tag{29}$
that is, when $T$ is aligned parallel or anti-parallel to $\mathbf a$. (We observe that
$0 \le \theta \le \pi \tag{30}$
since it is the angle between the vectors $\mathbf a$ and $T$.) But (29) implies
$T = \pm \mathbf a, \tag{31}$
which further implies that $\gamma(s)$ is a straight line; as such,
$\kappa = 0, \tag{32}$
which contradicts our hypothesis that the curvature of $\gamma(s)$ is positive. Therefore
$\sin \theta \ne 0, \tag{33}$
and the quotient
$\cot \theta = \dfrac{\cos \theta}{\sin \theta} \tag{34}$
may legitimately be formed. End of Note.