The two were caught in high-speed winds and rains last night when suddenly the lightning struck in Gabar Dhok of Budhal tehsil in Rajouri district, killing them, they said.
They were identified as Muneer Hussain (40) and Shaheen Akhtar (7).
"The bodies have been handed over to the family for last rites after legal formalities," the police added.
Ten sheep and cattle were also killed in the lightning and thunderstorm, they said.