The report, made available to the Washington Times, said the emphasis is on 'improving their image and winning over civilians.'

The manual also aims to transform the group into a more disciplined and organised political force by centralising decision-making and discouraging formation of unauthorized factions, the Washington Times said.

The manual asks Taliban fighters to avoid civilian deaths, civilian injuries and damage to civilian property, restrict suicide attacks to 'high value' targets, 'behave well' to win over the 'hearts of Muslim civilians' and avoid discrimination based on tribe, language or geography.

The booklet, according to the Times report, also says that enemy soldiers should not be killed if they surrender and that prisoners should not be harmed. Only the Taliban leader or his deputy can decide to trade or execute a prisoner.

It also directs that executions are not to be filmed, and enemy corpses should not be desecrated. Only those young men old enough to grow a beard are eligible to join the Taliban.