The incident occurred at 4.30 AM in Lvinthha village, about 17 kms from Lansdowne, when Deepa Devi (30) and her son Sahil (8) were in sleep, SDM Sohan Singh Saini said.
They were rushed to the Kent Hospital in Lansdowne where the doctors declared them as brought dead.
Heavy rains over the past two days in Pauri district have claimed several lives, with five persons killed in separate rain-related incidents near Kotdwar yesterday.