Unanswered: How the condition using NOT EQUAL operator is passed as parameter to procedure
I m passing parameter like 'sub_bu<>bu' to the procedure named get_data.
get_data procedure which used to get data from particular table. Also i m created index for the table. The problem here i suppose <>(Not equal) operator which reduce the performance of execution.
My question here is how to represent <> operator in some other ways and increase the performance using index...
I think you need to stop, open Books Online and read all about indexes. The gist is that indexes help (in filtering) in broadly one of three ways.
1) For singleton seeks - where your clause returns a single value\ very small proportion of the table
2) For contiguous seeks - where you want a load of contiguous values and the index satisifes the requirements of the query
3) For nonclustered index scans - where the index covers the requirements of the query and the index scan is cheaper than scanning the table\ clustered index.
A "not equals to" clause can only really be satisfied by 3. As such, your argument is not SARGable.
How many rows are there that equal 'bu', how many do not, and how many are null?
BTW - passing 'sub_bu<>bu' as a parameter would typically be considered really bad practice.
That should give you some reading and googling to do