In this case,Present Perfect of Direct Speech becomes Past Perfect of Indirect Speech
He said " I have watched Avengers movie"
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He said that he had watched Avengers movie
She said "I have seen the Taj Mahal"
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She said that she had seen the Taj Mahal
Boss said "I have some work"
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Boss said that they had some work
She said "You have a great sense of humour"
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She said that You had a great sense of humour
The poor man said "I have no money"
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The poor man said that I had no money