Sources said the accident occurred in the morning around 11 AM while the private bus was on its way to Tiyuni from Vikasnagar in Uttrakhand.
At least 44 passengers died after a bus carrying them turned turtle and fell into River Tons in Himachal Pradesh's Gumma on Wednesday.
Police figures show India has the world's highest road accident death toll, with more than 110,000 people dying each year in crashes.
Rescue operations are on and the casualties are expected to increase.
According to reports received earlier, 56 passengers were believed to be travelling in the ill-fated bus.
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Superintendent of Police D.W. Negi told reporters in Shimla that the conductor who fled from the accident spot was later apprehended.
Details on the survivors' condition, and what caused the accident, are yet to be made available.
"My condolences to families of deceased & wish speedy covery of injured". Till the filing of this report, 26 bodies were identified -nine were from Himachal Pradesh and another 17 from Uttarakhand.
Uttarakhand government announced compensation of Rs 1 lakh for kin of those dead, Rs 50,000 for severely injured and Rs 25,000 for injured. A medical team and personnel of the State Disaster Response Force (SDRF) from Dehradun have been rushed to the spot of the accident.