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.
This feat has been accomplished 65 times in NBA history. Twenty-two different players have scored 60 or more points in a game. Only four players have scored 60 or more points on more than one occasion: Wilt Chamberlain 32 times, Kobe Bryant six times, Michael Jordan five times, and Elgin Baylor four times. Jordan (63) and Baylor (61) are the only players to score at least 60 points in a game during the playoffs, each accomplishing this once.