Here you can see all Memory Collectibles (30) and Morphing Objects (28). If you follow in-game guide you will miss few Memory Collectibles. Also, playing on Expert (you need play on that difficulty if you want get "Devarupin" achievement) you won't see any marks on map, but playing on Causal you will see "bear" mark for memory collectibles and "eagle" mark for morphing object. Morphing objects are naturally snakes, but you need catch those while converting in eagles. You need to collect all of them if you want get "Matr Raksa" achievement (pick all memory collectibles) and "Garuda" achievement (find all morphing objects). Just follow mouse cursor, it will point on object.

P.S. This is my first guide, hope that you will like it... ❤

UPDATE: 4 years after guide was made I replayed the game and I noticed that game was changed a lot. Developer changed names of many locations and also on former Statue location (nowadays Anantha's Statue) morphing object was moved on opposite side (like it was from beginning on Standard Edition). I fixed this guide now, corrected names of locations, replaced new screenshot for eagle on Anantha's Statue. Now this guide is fresh updated and correct. I got suggestion long ago to make this guide in "chronological order" and finally I collected new material for that. Next days I will post new guide on Darkarta Standard Edition and also on my
own website[gamethroughs.com].