He said, “I have a good heart.” Change into Indirect Speech
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Indirect Speech: He said that he had a good heart.
Explanation: When the reporting verb is in the past (said) and the direct speech is in the present indefinite tense (simple present tense), then the indirect (reported) speech will change into the past indefinite tense.
Present Indefinite Tense > Past Indefinite Tense.
Here ‘have‘ is not an auxiliary verb (helping verb), so it is not a present perfect tense sentence. Instead, ‘have’ is itself a verb in this sentence. Therefore, the sentence is a present indefinite tense sentence (simple present tense).