Rules for changing Direct Speech into Indirect

When the reporting or principal verb is in the Past Tense, all Present tenses of the
Direct are changed into the corresponding Past Tenses. Thus:-
(a) A simple present becomes a simple past.
Direct. -- He said, “I am unwell.”
Indirect. -- He said (that) he was unwell.
(b) A present continuous becomes a past continuous.
Direct. -- He said, “My master is writing letters.”
Indirect. -- He said (that) his master was writing letters.
(c) A present perfect becomes a past perfect.
Direct. -- He said, “I have passed the examination.”
Indirect. -- He said (that) he had passed the examination.
Note:- The shall of the Future Tense is changed into should. The will of the Future Tense
is changed into would or should. As a rule, the simple past in the Direct becomes the past
perfect in the Indirect.
Direct. -- He said, “The horse died in the night.”
Indirect. -- He said that the horse had died in the night.
99A. The tenses may not change if the statement is still relevant or if it is a universal
truth. We can often choose whether to keep the original tenses or change them.