From: entekhab.ir
Subject: کدام درآمدها از مالیات معاف هستند
Date: Fri, 17 Apr 2026 02:04:15 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--6927683438902A86D6730A64AA66C7C2_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----6927683438902A86D6730A64AA66C7C2_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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==

----6927683438902A86D6730A64AA66C7C2_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----6927683438902A86D6730A64AA66C7C2_MULTIPART_MIXED--
