.ir is the Internet country code top-level domain (ccTLD) for Iran. It is managed by the Institute for Studies in Theoretical Physics and Mathematics.
.io is used in domain hacks as well as other sites where "io" can stand for Input/output (computing).
1. Generally open for Iranians and non-Iranians;
2. 3rd-level registrations under subdomains have varied restrictions and are restricted to Iranian-related entities.