The code of conduct of Al- Qaeda in the sub- continent specifies that it will adopt the strategy of not killing the hypocrites in order to avoid repulsing the people from call of Islam . The references in the document specifies ,Pak armed Forces as hypocrites who pretend to support the US and NATO forces but in actuals they are strengthening the Haqqani network with supports the Taliban in Afghanistan. The code of conduct pledges its allegiance to Islamic Emirate of Afghanistan (Taliban). There is convergence of objective of al- Qaeda and Pak on Taliban. Al-Qaeda code of conduct states that it will not target the hypocrites and gives sufficient acceptance to Pak armed forces before naming them in the target list.