I assume that you are familiar with PjSIP and have some experience using some APIs, at least from the top level, namely: Pjsua.
If this is true, you can go ahead and take a look at the CSipSimple project. His open source Android project is based on PjSIP.
You can try the app from the Google Play store and see if it suits your needs before you start changing the source.
EDIT: Since you are saying that you are new to PjSIP, I suggest you first familiarize yourself with it on the desktop platform.
First of all, you will need to compile all the PjSIP libraries for your target platform. Then include these libraries in your application and start using the API. To get started, you can get almost all the SIP functions you need using Simple PjSUA , in which you will learn how to initialize PjSIP, an account, how to handle an incoming INVITE in case of an incoming call, how to make an outgoing call and how to process the call carrier.
Coming to Android, you can go and use CSipSimple, which uses a modified version of pjsip-jni. Alternatively, you can build pjsip for Android by following the instructions here .
Hope this helps.
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