Iran has developed a new "barn yard" tank!

pic and info via Defence Blog

In Iran durnig ceremony participated by Ground Force Commander Brigadier General Ahmad Reza Pourdastan were unveiled «Tiam» Tiam battle tank.

The «Tiam» is the optimized version of the «Sabalan» tank with a 105-mm gun.

The «Tiam» is armed with American M68 105-mm rifled gun. The «Tiam» is fitted with new fire control system. The tank is also fitted with new communication system.

This tank has a crew of four, including commander, gunner, loader and driver.

There is a coaxial 7.62-mm machine gun. It is likely that a 12.7-mm machine gun can be fitted.

What is the base vehicle for this modification?  Ordinarily I'd cheer homegrown innovation (even in Iran), but in this case I just wonder why!