I have checked my notes, and what I have is that a Persian Army infantry regiment had 6 x 81mm mortars and 6 x 37mm Skoda AT--this would require a minimum of 270 mortars and 270 AT guns to fully equip the army's forty-five infantry regiments. The actual number was bound to be less because the army was caught in the middle of an expansion program in 1939.
I also found a note that the 105mm coastal guns were to be in two groups "roving" the Caspian coastline, so this could mean two, four or more batteries.
The number of undelivered Bofors 75mm AA guns was at least twenty--that's how many ex-Persian guns the Swedish Army took over in 1939.