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.
Here you have the list of players who scored at least 60 points in an NBA game. Only 2 from a total of 67 performances of 60 or more points took place in the playoffs. Michael Jordan owns the playoffs record with 63 points and Elgin Baylor the Finals record with 61.