From: tabnak.ir
Subject: قانون زکات اجباری نیست
Date: Wed, 10 Jun 2026 18:36:57 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--6E79F98E05337B01523F5EA1BEA50F3F_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----6E79F98E05337B01523F5EA1BEA50F3F_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----6E79F98E05337B01523F5EA1BEA50F3F_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----6E79F98E05337B01523F5EA1BEA50F3F_MULTIPART_MIXED--
