From: tabnak.ir
Subject: جزییات تازه از لایحه بودجه سال 95
Date: Wed, 27 May 2026 16:19:14 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--3A25B5672858CEC2DA56F77CEC976DC0_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----3A25B5672858CEC2DA56F77CEC976DC0_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----3A25B5672858CEC2DA56F77CEC976DC0_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----3A25B5672858CEC2DA56F77CEC976DC0_MULTIPART_MIXED--