From: entekhab.ir
Subject: قانون جدید چک می‌تواند باعث پیشگیری از صدور چک برگشتی شود
Date: Wed, 10 Jun 2026 13:23:54 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--6E8B5B68762CA908B72264EB47DA72E3_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----6E8B5B68762CA908B72264EB47DA72E3_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----6E8B5B68762CA908B72264EB47DA72E3_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----6E8B5B68762CA908B72264EB47DA72E3_MULTIPART_MIXED--
