From: entekhab.ir
Subject: سقف حقوق معاف از مالیات سال 92
Date: Thu, 30 Apr 2026 12:49:55 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--3370C3A7EC39E12EC25250CACFC6FAB7_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----3370C3A7EC39E12EC25250CACFC6FAB7_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----3370C3A7EC39E12EC25250CACFC6FAB7_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----3370C3A7EC39E12EC25250CACFC6FAB7_MULTIPART_MIXED--