Communications have been cut off in the valley, making reporting difficult, but the BBC has evidence of Taliban killings despite promises of restraint.
Pictures of a dusty road in Panjshir shows a man in military gear surrounded by Taliban fighters.
Shots rang out and he fell to the ground. It is unclear if the man killed was a member of the military, combat uniforms are common in the region.
In the video, a passerby insisted he was a civilian, according to the report. The BBC has established that there have been at least 20 such deaths in Panjshir.
One of the victims was a businessman and father of two named Abdul Sami. Local sources said the man would not flee when the Taliban advanced, telling them: “I am just a poor shop owner and I have nothing to do with the war.”
But he was arrested, accused of selling SIM cards to resistance fighters.
Days later, his body was dumped near his home. Witnesses who saw his body said that he showed signs of torture.
When the Taliban came to power last month, only the Panjshir Valley held out.
Panjshir has long been a focal point for the resistance in Afghanistan. Under the late opposition commander Ahmad Shah Massoud, the region repelled both Soviet forces and the Taliban.
Mountain peaks surround the valley, making it difficult for anyone trying to capture it.
The images from the ground show the markets that were once busy and deserted. People have been trying to flee, with long lines of vehicles forming under the steep peaks of the valley.
There have been warnings of food and medicine shortages.
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