From: entekhab.ir
Subject: شرایط معافیت کفالت
Date: Wed, 15 Apr 2026 15:52:22 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--C3D5E0C05B1679015588E655E143F7A3_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----C3D5E0C05B1679015588E655E143F7A3_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----C3D5E0C05B1679015588E655E143F7A3_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----C3D5E0C05B1679015588E655E143F7A3_MULTIPART_MIXED--