To change narration from direct to indirect speech, the basic rules of narration change should be followed. Still, in some special situations exception of rules can be seen. The exceptions in narration change is given below –

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Exception 1

If the reported clause speaks universal, common or habitual truth, the tenses of reported clause should not be changed while converting speech from direct to indirect, regardless of the tense of reporting verb. 

Examples

Direct SpeechIndirect Speech
The scientist said, “The earth is round.”The scientist said that the earth is round.
The athlete said, “I work out every day.”The athlete said that he works out every day.
She said, “The universe is infinite.”She said that the universe is infinite. 
He said to me, “Delhi is the capital of India.”He said to me that Delhi is the capital of India.
The environmentalist said, “We need to protect nature.”The environmentalist said that we need to protect nature. 

Exception 2

If the reporting verb is in present or future tense, the tense of reported clause should not be changed. 

Examples

Direct SpeechIndirect Speech
Mother says, “I work hard for my family.”Mother says that she works hard for her family.
She will say, “I shall not go to school.”She will say that she will not go to school.
The teachers says, “School guides students for their future.’’The teacher says that school guides students for their future.
I say to her, “You are my best friend.”I say to her that she is my best friend.