Consequently , fiscal issues , i.e. budget and tax affairs have been dealt with by the ` Azad Jammu & Kashmir Council ' , instead of the Central Board of Revenue . Azad Jammu & Kashmir Council is a supreme body , consisting of 11 members - 6 of these members are from the Government of Azad Jammu & Kashmir , and 5 members are from the Government of Pakistan . It is part of Azad Jammu and Kashmir , which comes under the protection of Pakistan .