Soviet flamethrower tank HT-26 (T-26 chemical tank) from the chemical tank battalion of the 5th tank regiment of the 3rd tank division of the Soviet 1st mechanized corps of the Red Army, destroyed in battle in the vicinity of the village of Karpovo near the town of Ostrov.
The photo shows the dead Soviet soldiers, possibly the crew of the HT-26 tank.
Source: tsushima.su.
Sources of information about the photo:
1.tortuga.angarsk.su
2.rkka.ru
Location: Karpovo, Pskov region, USSR
Photo time: July 1941