Pakistan-occupied Kashmir (POK) is the official term used by the Government of India to refer to the territories of the former princely state of Jammu and Kashmir that have been under the control of Pakistan since the First Indo-Pakistan War of 1947-1948. India maintains that the entire region is an integral part of its sovereign territory, based on the Instrument of Accession signed by Maharaja Hari Singh on October 26, 1947, and considers Pakistan's presence an illegal occupation. The region is physically separated from Indian-administered territory by the Line of Control (LoC), established by the 1972 Simla Agreement.
The territory is administered by Pakistan as two distinct political entities: Azad Jammu and Kashmir (AJK) and Gilgit-Baltistan (GB). AJK is governed under the Azad Jammu and Kashmir Interim Constitution Act, 1974. A significant change occurred with the 13th Amendment to the 1974 Act in 2018, which transferred most legislative, executive, and financial powers from the AJK Council to the AJK Legislative Assembly and the AJK Government, reducing the Council's role to an advisory body. However, the Government of Pakistan retains exclusive legislative and executive powers over 32 subjects listed in Part-A of the Third Schedule of the Act.
Gilgit-Baltistan, historically known as the Northern Areas, is currently governed by the Gilgit-Baltistan Order 2018, which superseded the Gilgit-Baltistan Empowerment and Self-Governance Order 2009. The 2018 Order devolved some administrative and financial powers to the GB Assembly but also granted the Prime Minister of Pakistan the authority to give directions to the GB Government and establish special courts. The region is strategically important as it connects to the China-Pakistan Economic Corridor (CPEC). A related concept is the Shaksgam Valley, a part of POK measuring 5,180 sq km that Pakistan illegally ceded to China in 1963.