For administrative purposes, the UT is divided into two Divisions, namely Jammu and Kashmir. The divisions are further sub-divided into 20 districts viz. Jammu, Kathua, Samba, Poonch, Rajouri, Udhampur, Reasi, Ramban, Doda, Kishtwar, Srinagar, Anantnag, Pulwama, Kupwara, Shopian, Ganderbal, Bandipora, Baramulla, Budgam, and Kulgam, . The Districts are further Sub-Divided into 207 Tehsils.
For purposes of revenue administration, Tehsils are Sub-divided into 523 Niabats, which in turn, are further sub-divided into 427 GQ. Circles and GQ. Circles are further sub-divided into 1632 Patwar Halqas having 6850 Villages in the State. Patwaries are the lowest revenue Officials in revenue hierarchy but certainly the most vital in the chain, which are responsible for proper upkeep and preservation of revenue records in respect of all revenue estates falling within their jurisdiction.
However, for development purposes, districts are divided into a number of development blocks, which are not generally conterminous with the boundaries of Tehsils/Sub-Tehsils.