He said, “They called us.” Change into Indirect Speech
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Indirect Speech: He said that they had called them.
He said that they had called us. (If the person is including you while referring, then it will be us).
Explanation: When the reporting verb is in the past (said) and the direct speech is in the past indefinite tense, then the indirect (reported) speech will change into the past perfect tense.
Past Indefinite Tense > Past Perfect Tense.