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.
NBA basketball player Wilt 'The Stilt' Chamberlain was known for his victories on the court. Learn more at Biography.com. Wilt Chamberlain was the first NBA player to score more than 30,000 cumulative points over his career, and the first and only player to score 100 points in a single game. Synopsis Wilt Chamberlain was born on August 21, 1936, in Philadelphia, Pennsylvania. Known as Wilt the Stilt for his 7'1 frame, Chamberlain was a Harlem Globetrotter before joining the Philadelphia Warriors. He achieved an average of 30.1 points per game over his career and holds several records, including for most points scored in one season (4,029) and most points scored in a single game (100).