List.NonNullCount Function of Power Query
The List.NonNullCount function returns the number of items in a list excluding null values.
Syntax
 List.NonNullCount(list as list) as number 
Example:
Power Query M
let
  source = {"India", null, "America", "Canada", null, "Japan", "Australia", "England"}
in
  source  The output of the above code is shown below:

Example: Remove the first three rows from the table.
Power Query M
let
  source = {"India", null, "America", "Canada", null, "Japan", "Australia", "England"}, 
  return = List.NonNullCount(source)
in
  return  The output of the above code is 6.