Maximum deduction allowed is 10% of salary (in case of taxpayer being an employee) or 10% of gross total income (in case of tax payer being self employed) or Rs 1,00,000 whichever is less. The limit of Rs 1,00,000 has been increased to Rs 1,50,000 for financial year 2015-16 (assessments year 2016-17).
It has only happened once in the United States, however. Wilt Chamberlain of the National Basketball Association's Philadelphia Warriors scored 100 points on March 2, 1962 against the New York Knicks during a game played at Hersheypark Arena in Hershey, Pennsylvania.
1 Bevo Francis set a record in 1954 by scoring 113 points in a single game for the University of Rio Grande. 2  Pistol Pete Maravich is college basketball's all-time leading scorer. 3  He scored 3,667 points during his three seasons at LSU, where he averaged more than 44 points per game from 1968 to 1970!