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.
Kareem Abdul Jabbar has the highest college career scoring average at 26.4 ppg, the highest season scoring average at 29.0 ppg, scored the most points in a college game, 61, and holds numerous other Ncaa individual records. Kareem Abdul-Jabbar is the most accomplished and greatest college basketball player. 1969 Naismith college player of the year, 2 time USBWA college player of the year, 3 time first-team all American, 3 time Most Oustanding player in Ncaa tournament, 2 time college player of the year.