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The bus, which way on its way to Kishtwar from Keshwan, skidded off the road at Sirgwari and rolled down into the gorge around 7:30 am.
Bodies of 20 passengers have been recovered so far, IGP, Jammu, M K Sinha, told PTI.
Earlier, police officials had said that 24 people have been killed in the accident. Rescue operation is going on, he said.