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

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Direct and Indirect Speech
"You can't bathe in this sea," he said to me, "it's very rough."

He said that you couldn't bathe in the sea if it was very rough.
He said that I couldn't bathe in that sea as it was very rough.
He said that you can't bathe in this sea since it was very rough.
He said that I can't bathe in this sea because it's very rough.

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Direct and Indirect Speech
The student said, "Let me come in."

The student requested to let him come in.
The student told that let he be allowed to come in.
The student said that if he is allowed to come in.
The student requested that he might be allowed to come in.

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