Direct and Indirect Speech
The government has announced, "Taxes will be raised":

The government has announced that taxes would raised.
The government has announced that taxes would be raised.
The government has announced that taxes will be raised.
The government has announced taxes will be raised.

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Direct and Indirect Speech
The man said to the boy, "It only seems complicated because you're not used to it."

The man told the boy that it only seems complicated because he was not used to it.
The man told the boy it only seems complicated, it is really not so.
The man told the boy that it only seemed complicated because he was not used to it.
The man told the boy that it only seemed complicated because he is not used to it.

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Direct and Indirect Speech
In the question below a sentence have been given in Direct/Indirect speech. From the given alternatives, choose the one which best expresses the given sentence in Indirect/Direct speech. Mary said, "I am sorry."

Mary says that she is sorry.
Mary said that she was sorry.
Mary said that she is sorry.
Mary said that she will be sorry.

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Direct and Indirect Speech
In the question below a sentence have been given in Direct/Indirect speech. From the given alternatives, choose the one which best expresses the given sentence in Indirect/Direct speech. He said, "Why didn't you send your application to me ?"

He enquired why had I not sent my application to him.
He enquired why did I not send my application to him.
He enquired why I did not send my application to him.
He enquired why I had not sent my application to him.

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