From: tabnak.ir
Subject: ابلاغ آئین نامه جدید بازنشستگی قانون مشاغل سخت و زیان آور
Date: Tue, 02 Jun 2026 22:58:37 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--7861821F4E57858C3DE7A9C9ECC8DBF9_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----7861821F4E57858C3DE7A9C9ECC8DBF9_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----7861821F4E57858C3DE7A9C9ECC8DBF9_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----7861821F4E57858C3DE7A9C9ECC8DBF9_MULTIPART_MIXED--
