ANNEXURE I
Just as physical matter, however complex, is made up of elements, spoken languages too are made up of sound syllables. If we phonetically split up Indian languages, we arrive at a stage when only “phonetic elements” remain. These are the letter-sounds. These phonetic elements combine in varying permutations and sequences to make the thousands of words of Indian languages.

We may spread all the letter-sounds on a grid and arrange them according to language, and according to source of sound like lung, throat etc. ANNEXURE I provides the spread sheet.