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.
James became the youngest player in NBA history to score 25,000 points with an alley-oop dunk that he guided in the hoop with 8:07 remaining in the fourth quarter of a 107-100 win over the Philadelphia 76ers on Monday. The bucket gave James 22 points in the game and 25,001 points for his career.