1. We avoid all such military operations that are beyond the understanding of common Muslims or repulse them away from the mujahideen. Regarding this issue we act on the Messenger’s صلى الله عليه وسلم strategy of not killing the hypocrites in order to avoid repulsing people from the call of Islam.
2. In general, we avoid fighting and offending all such people who do not take up arms against us, nor help those who do; and in principle, we focus all our attention towards the enemies of Shari’ah and the defenders of the system of infidelity, in-sha-Allah
3. We consider it absolutely wrong to cause blasts in public gatherings, including masjids, funerals, markets, and courtrooms, where there is a possibility of hurting common Muslims. We consider it a must to avoid even hitting permissible targets in such places, because such operations may hurt the Muslims masses, and thus make one deserving of Allah’s punishment. As such operations distort mujahideen’s call, they strengthen the system of infidelity instead of benefitting Islam.
4. We avoid targeting all non-fighters belonging to the enemy i.e. those who do not take part in the war, such as women and children.
– Taken from, Code of Conduct : Al Qaeda in the Indian Subcontinent (Section IV : Operations that must be avoided and related Guidelines.)