standard deduction for salaried person

1. Standard deduction is per se, employee specific and employer specific. According to sec Sec 16(ia) standard deduction of Rs. 40,000 (FY 2018-19) is available as a deduction for individuals receiving salary income. 
2. Hence, Rs. 40,000 deduction will be applicable for salary income and not on employer basis. 
Please correct me if the above solution has an alternative view.