Question

She Sad to me me I have made tea​

Answer 1

Answer:

she said that she has made tea

Answer 2

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She told me that she had made tea.

Extra Information :

If the reporting verb introducing direct speech is in the past tense, the verb in the reported speech must be changed into the corresponding past tense.

As we can see in the given answer, the present perfect tense is converted into the past perfect tense.