(A) He said that by God he was not guilty.
(B) He said by God he was not guilty.
(C) He said that by God he had not guilty.
(D) None of these
🧠 Explanation:
- The sentence is in direct speech and contains a present tense verb "am" that changes to "was" in indirect speech.
- The interjection "By God" remains unchanged as it expresses strong emotion or oath.
- “I am not guilty” becomes “he was not guilty” after changing the pronouns and tense correctly.
- The structure follows the rules of indirect narration accurately in option (A).