Npa in group accounts

As per prudential guidelines of IRAC of the RBI, asset classification is borrower wise and not account wise. My question is that if one account of Mr. A in his individual category is standard but another account of his Prop Firm (A is prop) is NPA then both the account will be treated as a single borrower for the sake of asset classification or separate accounts. And accordingly whether the individual account of the proprietor will be classiefed as NPA?

DR Verma