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.
Nobody has won the title as the NBAâs leading scorer more times than Michael Jordan (10), who along with Wilt Chamberlain won the award seven consecutive times. Wilt Chamberlain holds the record for points scored in an NBA season (4,029) and highest per game average (50.4). The youngest player to win the NBA Scoring Title is Kevin Durant of the OKC Thunder who was 21 years and 197 days old. Winning the scoring title rarely equates to a championship as well, as only three players have ever won the scoring title and an NBA championship in the same year. Those players would be: Kareem Abdul-Jabbar (1971), Michael Jordan (1991-93 and 1996-98), and Shaquille OâNeal (2000).