Based on current anthropological, linguistic, and historical records, there is no evidence of any Amazonian tribe developing a base-60 (sexagesimal) numerical system, nor one encoded through body-part counting.
The premise of your topic actually combines three entirely distinct, well-documented historical and anthropological phenomena from completely different parts of the world.
To provide a detailed explanation of the reality behind these concepts, we must separate the three distinct phenomena: Amazonian numerical systems, true body-part counting systems, and the actual origins of base-60 mathematics.
1. The Reality of Amazonian Numerical Systems
Rather than possessing complex base-60 systems, indigenous Amazonian tribes are actually famous in linguistics and cognitive science for having some of the most restricted numerical systems ever recorded. * The Pirahã: The Pirahã people of the Brazilian Amazon are widely studied because their language lacks words for precise numbers entirely. Linguist Daniel Everett found that they use terms that roughly translate to "a small amount," "a larger amount," and "many." * The Munduruku: Another Amazonian tribe, the Munduruku, have words for precise numbers only up to three or four. Beyond that, they use approximate quantities. * Fingers and Toes: Among Amazonian tribes that do count higher, they typically use base-5 (quinary), base-10 (decimal), or base-20 (vigesimal) systems tied to fingers and toes, which is a common human trait worldwide.
2. True Body-Part Counting Systems (Papua New Guinea)
The phenomenon of encoding numerical systems solely through a sequence of body parts does exist, but it is found in the highlands of Papua New Guinea, not the Amazon. * The Oksapmin: The Oksapmin people have a famous base-27 counting system. They do not use specific words for isolated numbers; instead, they name 27 distinct locations on the upper body. * How it works: To count, an Oksapmin person starts at the thumb of one hand (1), counts up the fingers to the wrist (6), forearm (7), elbow (8), shoulder (10), up the side of the head, to the top of the head (14), and then continues down the opposite side of the body, ending at the pinky finger of the opposite hand (27). If they need to count higher, they loop back around.
3. The True Origins of Base-60 (Mesopotamia)
The development of a base-60 (sexagesimal) system is largely attributed to the Sumerians in ancient Mesopotamia (modern-day Iraq) around 3000 BCE, which was later passed on to the Babylonians. * Why Base-60? The number 60 is a highly composite number. It can be divided evenly by 1, 2, 3, 4, 5, 6, 10, 12, 15, 20, 30, and 60. This made early fractional mathematics, trade, and dividing weights incredibly efficient. * Finger Counting Origin: Historians believe the Sumerian base-60 system did originate from the hands, but not as a full-body sequence. Instead, it was a combination of base-12 and base-5. A person would use the thumb of their right hand to point to the three knuckles on each of their four fingers ($3 \times 4 = 12$). They would then use the five fingers of their left hand to keep track of each time they reached 12 ($12 \times 5 = 60$). We still use this Sumerian base-60 system today to measure time (60 seconds, 60 minutes) and angles (360 degrees).
Summary
While the idea of an Amazonian tribe independently developing a base-60 body-part counting system makes for incredible speculative fiction or alternate history, it does not exist in the real world. The prompt merges the geography of the Amazon (known for restricted number systems), the cognitive anthropology of Papua New Guinea (known for body-part counting), and the mathematics of ancient Mesopotamia (the inventors of base-60).