The correct option is B He told me that he goes to school everyday.
Direct speech is a sentence in which the actual words of the speaker are quoted.
Indirect speech is a sentence in where we report what someone said, without quoting his exact words.
A universal truth includes any moral principles, natural phenomena, mathematical equation, scientific statement.
Here, option A is correct. When sentence in quoted words relates to some universal or habitual fact, the simple present tense in it remains unchanged.
'Said to' changes to 'told' and habitual actions refer to the actions which are performed regularly.
In option B tense is changed. So it is incorrect.
In option C word of quoted sentence is changed. So, it is incorrect.
In option D tense is changed. So, it is incorrect.