As per General Circular 8 dated 4.4.2014 for F.Y. 2013-14 even Audit Report is also as per Companies Act, 1956.
But since 274 1 (g) is no more applicable declaration in DIR 8 as per attached format has to be taken from all Directors. . And In Audit Report this change needs to be reflected instead of old section 274 1 (g)