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.
90, Rochester vs. Minneapolis, 1/23/57. Most players in one game with 40+ points - 4. Entering the first overtime, nothing extraordinary appeared to be happening. The 290 points the teams scored in regulation were 26 off the NBA record at the time. That went to the 316 points put up by Wilt Chamberlainâs Philadelphia Warriors in a 169-147 win over the New York Knicks on Mar. 2, 1962 - the night Wilt scored 100 points.