The teacher said to the students, “Have you understood what I have said?” Change into Indirect Speech
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Indirect Speech: The teacher asked the students if they had understood what he/she had said.
Explanation: When the reporting verb is in the past (said) and the direct speech is in the present perfect tense, then the indirect (reported) speech will change into the past perfect tense.
Present Perfect Tense > Past Perfect Tense.
And if the sentence is interrogative, we use the reporting verbs – asked, enquired, etc.
Note: While answering to “yes or no questions”, we use if or whether.