藏南
India regards its interpretation of the McMahon Line as the legal national border, but China rejects the Simla Accord and the McMahon Line, contending that Tibet was not a sovereign state and therefore did not have the power to conclude treaties. Chinese maps show some of the territory south of the line as part of the Tibet Autonomous Region, known as South Tibet in China. Chinese forces briefly occupied this area during the Sino-Indian War of 1962. China does recognise a Line of Actual Control which closely approximates most of the "so called McMahon line" in the eastern part of its border with India, according to a 1959 diplomatic note by Prime Minister Zhou Enlai.