I want to reject incoming in android, I have seen so many code from these links.
Android: Taking complete control of phone(kiosk mode), is it possible? How?
If you are going to build a kiosk app then i suggest you to obtain notification settings and put device to Do not Disturb mode ON.
var mNotificationManager = getSystemService(Context.NOTIFICATION_SERVICE) as NotificationManager
mNotificationManager.setInterruptionFilter(NotificationManager.INTERRUPTION_FILTER_NONE)