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.
During his 14-year NBA career with the Cincinnati Royals and the Milwaukee Bucks, Robertson became the top-scoring guard of all time, amassing 26,710 points. Among all players, only Kareem Abdul-Jabbar, Karl Malone, Wilt Chamberlain, Michael Jordan, Moses Malone, Elvin Hayes, and Hakeem Olajuwon have scored more.