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.
Wilt also holds the 3rd, 4th, 5th, 7th and 10th highest-scoring games. 1  2. Bryantâs 81 points in a game in which the Lakers scored 122 is the highest percentage a single player had of his teamâs output (66%) and the highest percentage of points one player has ever scored in a a game for both teams (36%) in NBA history. 3. Fourteen games before dropping 81, Kobe scored 62 points against the Mavs.