Hi @danbi1991
Again, the details are very different depending on the data source. Excel has no delegation at all (and I would not recommend using it as a data source in PowerApps) whereas there is quite a bit of delegation in SQL Server / Azure SQL Database.
The details of the exact limitations are described here:
https://powerapps.microsoft.com/en-us/tutorials/delegation-list/
From this you can see that Excel is 'coming soon', which means that you can only see the first 500 rows of any table for any function for the moment. But again, I would never use Excel if you can use an SQL database.
As you can see, for SQL DB you can Search and Filter (depending on operators used) all rows of any table, but Count is limited to the first 500 records for the moment. However, if you first filter then you can count up to 500 rows over all the table.
It might be easier if you tell me what it is you are trying to do.