^ 1.01.11.21.31.41.5Punjabi 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 although the dental [t] and [d] are used in place of the English /θ/ and /ð/ for some speakers with th-stopping.
^/ɾ/ can surface as a trill [r] in word-initial and syllable-final positions. Geminate /ɾː/ is always a trill (/rː/).
^[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. Panjabi: A Comprehensive Grammar. Routledge. 25 August 2016: 390. ISBN 978-1-317-64326-5（English）. Almost all Panjabi speakers (and many Urdu speakers as well) pronounce the first two of these words with k instead of q. 引文格式1維護：未識別語文類型 (link)
^ 4.04.1/ɾ/ can surface as a trill [r] in word-initial and syllable-final positions. Geminate /ɾː/ is always a trill [rː].
^In some dialects, /ʋ/ can shift to /b/ (only in native words). This is more common word-initially.
^ 6.06.16.26.36.46.56.6Not 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 letters from Persian (derived from the Arabic script) are used) and present only in loanwords or words derived from loanwords. The phonology is, however, retained in urban speech.[4]
In rural dialects, /ɣ/ is sometimes substituted with /g/; /f/ with /pʰ/; /q/ with /k/; /ʃ/ with /s/; /x/ with /kʰ/; and /z, ʒ/ with /d͡ʒ/.
In some cases, words may shift to develop these non-native phonemes, e.g. phir > ਫ਼ੇਰ / فیر fer, supnā > ਸੁਫ਼ਨਾ / سُفنا sufnā, rākśas > ਰਾਖ਼ਸ਼ / راخش rāk͟haś.
^/ʃ/ is considered a native sound in Lahnda dialects and Western Majhi, used in words like śī̃h which otherwise would become sī̃h.
^The sound /ʒ/ in Punjabi is very rare so most speakers do not pronounce it correctly (especially in India as Gurmukhi lacks a standard symbol to represent it) and opt to replace it with /d͡ʒ/, /z/ or even /s/.
