In the following question, a sentence is given in direct speech. Select the option that best expresses the same sentence in indirect (reported) speech. The manager said, "I will not waste any further time and start the work today itself."

Introduction / Context:
This question tests how to report a firm decision expressed with "will not" and "will" in the same sentence. The manager promises immediate action on the same day as the original statement. In indirect speech, the learner must change the future form, adjust the time expression "today", and maintain the sense of determination and immediacy in a grammatically correct way.

Given Data / Assumptions:

• Reporting verb: "said" in simple past.
• Direct speech: "I will not waste any further time and start the work today itself."
• Pronoun "I" refers to the manager and becomes "he" in reported form.
• The clause expresses refusal to waste time and intention to start the work.
• Time expression: "today itself" must be converted to "that day itself" in indirect speech.

Concept / Approach:
With a past reporting verb, simple future usually changes to "would". Time expressions also change: "today" becomes "that day" in reported speech. The manager two linked actions share the same subject and the same time frame. So, "will not waste" becomes "would not waste" and "start the work" is understood as part of the same plan that also belongs to that future in the past. The conjunction "and" continues to link the two actions.

Step-by-Step Solution:
Step 1: Start with "The manager said that" to introduce the reported clause. Step 2: Replace "I" with "he" to shift to third person. Step 3: Change "will not waste any further time" to "would not waste any further time" to show future in the past. Step 4: Retain "and start the work" as part of the same plan, understood to share the same auxiliary, so "would" still applies to this second action in meaning. Step 5: Change "today itself" to "that day itself" to reflect the reporter viewpoint. Step 6: Put it all together as "The manager said that he would not waste any further time and start the work that day itself."

Verification / Alternative check:
Check that the reported sentence still shows decision and immediacy. The manager promise to begin work on the same day is preserved through the phrase "that day itself". The shift from "will" to "would" correctly follows the rule for reported speech after a past reporting verb. The two linked actions are both clearly planned actions and no meaning is lost.

Why Other Options Are Wrong:
Option A keeps "today itself", which is not correct in indirect speech when the report happens later. Option B uses "will not" instead of "would not", so it fails to backshift the tense. Option C has both "will not" and "today itself", and therefore does not apply any of the necessary changes for indirect speech.

Common Pitfalls:
It is easy to forget about time expressions when focusing on verb tense. Words such as "today", "tomorrow", and "yesterday" are frequent traps in exam questions. Another pitfall is to think that the second verb "start" requires a separate auxiliary, and some learners may incorrectly write "would not waste any further time and would start", which is not wrong but is less stylistically compact. However, examination options usually provide a single shared auxiliary, so understanding this pattern can help choose the correct option quickly.

Final Answer:
The correct reported sentence is The manager said that he would not waste any further time and start the work that day itself.