Finally I got the solution using this code. Hope it should helpful for everyone who wants to handle Dual SIM phones. Its working fine for me.
Please add below codes in your BroadcastReceiver class:
public class IncomingCallInterceptor extends BroadcastReceiver {
@Override
public void onReceive(Context context, Intent intent) {
String callingSIM = "";
Bundle bundle = intent.getExtras();
callingSIM =String.valueOf(bundle.getInt("simId", -1));
if(callingSIM == "0"){
// Incoming call from SIM1
}
else if(callingSIM =="1"){
// Incoming call from SIM2
}
}
}