What are the exceptions to tense backshifting in reported speech?

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What are the exceptions to tense backshifting in reported speech?

The exceptions to tense backshifting in reported speech are as follows:

1. Present simple and present continuous: If the reported statement is still true or relevant at the time of reporting, there is no need to backshift the tense. For example:
- Direct speech: "I am going to the party tonight."
- Reported speech: He said he is going to the party tonight.

2. Present perfect and past simple: If the reported statement refers to a past event or situation that is still true or relevant at the time of reporting, the tense remains unchanged. For example:
- Direct speech: "I have visited Paris before."
- Reported speech: She said she has visited Paris before.

3. Future forms: If the reported statement refers to a future event or situation, the tense can remain unchanged or be backshifted depending on the context. For example:
- Direct speech: "I will call you tomorrow."
- Reported speech (no backshifting): He said he will call me tomorrow.
- Reported speech (backshifting): He said he would call me the next day.

It is important to note that these exceptions may vary depending on the specific context and the speaker's intention.