Before last software upgrade I could decline the incoming call that means there was option but now only if the iPhone is not locked then we can decline the call but most of the time we locked the iPhone , if you could fix this would be very useful. Thanks

Hey tipurekha,

Thanks for the question. With iOS 7, the Decline button is shown when the iPhone is awake. If you wish to decline a call when iPhone is not in use, simply press the Sleep/Wake button twice:

Decline a call and send it directly to voicemail. Do one of the following:

- Press the Sleep/Wake button twice quickly.

- Press and hold the center button on your headset for about two seconds. Two low beeps confirm that the call was declined.

- Tap Decline (if iPhone is awake when the call comes in).

via When someone calls - iPhone

http://help.apple.com/iphone/7/#/iph3c9947bf

Thanks,

Matt M.