^ abcdefPunjabi contrast dental [t] and [d] with apical postalveolar [ʈ] and [ɖ] (as well as aspirated variants). Both sets sound like /t/ and /d/ to most English speakers.
^/ɾ/ can surface as a trill [r] in word-initial and syllable-final positions. Geminate /ɾː/ is always a trill.
^[w] occurs as an allophone of [ʋ] when /वو/ is in an onglide position between an onset consonant and a following vowel while [ʋ], which may phonetically be [v], occurs otherwise.
^Bhardwaj, Mangat (25 August 2016). Panjabi: A Comprehensive Grammar. Routledge. p. 390. ISBN 978-1-317-64326-5. Almost all Panjabi speakers (and many Urdu speakers as well) pronounce the first two of these words with k instead of q.
^[ɛ] occurs as an allophone of /ə/ near an /ɦ/ that is surrounded on both sides by schwas. Usually, the second schwa becomes silent, which results in an [ɛ] preceding an /ɦ/.
^ abcd/iː, ɪ/ and /uː, ʊ/ are neutralised to [i, u] at the end of a word.
^ abf and x are not considered native sounds and are present only in loanwords. f they can be considered as tonal sounds of pʰ for Indian dialects, though in Pakistani dialects and in the Shahmukhi alphabet, it is not considered a tonal sound, and some words are natively derived such as فیر 'fer' (ਫ਼ੇਰ 'pher' ~ ਫਿਰ 'phir'). x may, however, be considered a tonal sound for kʰ in Pakistani dialects but not written as such.
^ abcNot considered a native sound (nor a native letter in Gurmukhi, hence are represented with Gurmukhi characters paired with the Nuqta - unlike Shahmukhi, for which the original letter from Persian (which is derived from the Arabic script) is used. The phonology is, however, retained in Pakistani dialects except for /q/ for which only the spelling is retained, but it is pronounced interchangeably with /k/.[4]
In Indian dialects, /ɣ/ is sometimes substituted with /g/; /z/ with /d͡ʒ/, and /x/ with /kʰ/.
^/ɾ/ can surface as a trill [r] in word-initial and syllable-final positions. Geminate /ɾː/ is always a trill.
