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.
Most points in NBA Finals all-time; Elgin Baylor No. 1 with 61; LeBron James hits 40 points 5 times. Kyrie Irving LeBron James. Kyrie Irving of the Cleveland Cavaliers, right, became the 23rd player in NBA history to score at least 40 points in an NBA Finals game. Both LeBron James, left, and Irving scored 41 points in Game 5 against the Golden State Warriors. For James, it was his fourth 40-point game in the Finals.