Though many dialects can be distinguished in Nepal and other South Asian countries, there is reported to be little variation in phonology from one to another.
In addition, due to a process of h-dropping, there are words with intervocalic h that speakers pronounce with a long, breathy-voiced vowel in its place (e.g. पहाड 'mountain' /pʌɦaɖ/ → [pa̤ːɽ]).
The high mid back vowel /o/ does not have a nasal counterpart at the phonological level; although the vowel [õ] does exist phonetically in the language, it is often in free variation with its oral counterpart, as in [hot͡so] ~ [hõt͡so] 'short', [bʱeɽaː] ~ [bʱẽɽaː] 'sheep'.
(Refer to "Sayaun Thunga Phulka" and "Jana Gana Mana" for this case.)
[5] The combination of the labio-velar approximant /w/ and /e, i, o, ʌi̯, r, w, j/ is constrained in Nepali, thus the orthographic ⟨व⟩ is always pronounced as a bilabial stop /b/ in such cases, but only sometimes otherwise.
[7] Non-geminate aspirated and murmured stops may also become fricatives, with /pʰ/ as [ɸ], /bʱ/ as [β], /kʰ/ as [x], and /ɡʱ/ as [ɣ].
[8][9] Typically, sounds transcribed with the retroflex symbols ⟨ʈ, ʈʰ, ɖ, ɖʱ, ɽ, ɳ, ɽ̃⟩ are not purely retroflex [ʈ, ʈʰ, ɖ, ɖʱ, ɽ, ɳ, ɽ̃] but apical postalveolar [t̠, t̠ʰ, d̠, d̠ʱ, ɾ̠, n̠, ɾ̠̃].
The following restrictions apply: Additional consonant(C5) in coda occurs in loanwords and in handful of native words such as [ɡʌnd͡z] (गञ्ज) and [mʌnt͡s] (मञ्च).