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.
Kiki Vandeweghe and Alex English of the Nuggets scored 98 points in the highest scoring game in NBA history vs. the Detroit Pistons on December 13, 1983 (a triple overtime). The score was 186-184 and the Pistons also had a pair of teammates with more than 40 points (#3 on the list).