| 301 | LAMBRA | 1 |
| 302 | LAMME - LUDHIANA | 1 |
| 303 | LANDRAN DISTT MOHALI | 1 |
| 304 | LANG DISTT PATIALA | 1 |
| 305 | LANGROYA DISTT NAWANSHAHR | 1 |
| 306 | LASSOI | 1 |
| 307 | LEHRA GAGA | 1 |
| 308 | LEHRAGAGA | 1 |
| 309 | LOHIAN KHAS | 1 |
| 310 | LONGOWAL | 2 |
| 311 | LOPO | 1 |
| 312 | LUBANIAWALI,DIST MUKATSAR (PB) | 1 |
| 313 | LUDHIANA | 109 |
| 314 | LUDIANA | 1 |
| 315 | MACHHIWARA | 1 |
| 316 | MACHHIWARA - PUNJAB (SOUTH) | 1 |
| 317 | MAHIANWALA KALAN DIST FEROZEPUR | 1 |
| 318 | MAHIL GELAN (DISTT-NAWANSHAHAR) | 1 |
| 319 | MAHILPUR | 3 |
| 320 | MAJARI | 1 |
| 321 | MAJITHA, PUNJAB | 1 |
| 322 | MAKHU (BATHINDA) | 1 |
| 323 | MAKHUPUR, DISTT NAWANSHAR | 1 |
| 324 | MAKSUDPUR, DISTT KAPURTHALA | 1 |
| 325 | MALERKOTLA | 4 |
| 326 | MALKANA | 1 |
| 327 | MALLAN WALA (BHATINDA) | 1 |
| 328 | MALLIAN KALAN (PUNJAB) | 1 |
| 329 | MALOUT | 3 |
| 330 | MALOUT, PUNJAB | 4 |
| 331 | MALSIAN (JALANDHAR) | 1 |
| 332 | MALSIAN DISTT. JALANDHAR | 1 |
| 333 | MALWAL DIST FEROZEPUR PUNJAB | 1 |
| 334 | MAMDOT | 2 |
| 335 | MAMOON CANTT. | 1 |
| 336 | MANASA | 1 |
| 337 | MANAWAN (DISTT MOGA) | 1 |
| 338 | MAND | 1 |
| 339 | MANDI AMIN GANJ,(PUNJAB) | 1 |
| 340 | MANDI GOVINDGARH | 2 |
| 341 | MANDI MULLANPUR | 1 |
| 342 | MANDI MULLANPUR DISTT LUDHIANA | 1 |
| 343 | MANDIALAN | 1 |
| 344 | MANHOTA, DISTT. HOSHIARPUR | 1 |
| 345 | MANIHALA JAI SINGH | 1 |
| 346 | MANIK WAHID | 1 |
| 347 | MANSA | 6 |
| 348 | MANSURAN | 1 |
| 349 | MARI BUCHIAN | 1 |
| 350 | MASSINGHAN | 1 |