From: tabnak.ir
Subject: شرایط جدید معافیت به دلیل طلاق مادر
Date: Wed, 10 Jun 2026 18:09:41 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--64D4D9ACAABABAAEEFD178748A61A00F_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----64D4D9ACAABABAAEEFD178748A61A00F_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----64D4D9ACAABABAAEEFD178748A61A00F_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----64D4D9ACAABABAAEEFD178748A61A00F_MULTIPART_MIXED--
