@Veeramalla Rakesh - (Digital)
1.For file count limit, per my knowledge and research, there is no official Microsoft documentation mentions it. In my opinion, there is no limit for file count.
2.For share size, per my knowledge, it does not mean single file size up to 250 GB of data, it means a task size up to 250 GB of data. And at a maximum, only 50 task rows can run simultaneously. This total includes both scanning and migrating. This limit does not apply to file share migration. You could separate 1 TB of data into many tasks (<250 GB).
Reference: https://learn.microsoft.com/en-us/sharepointmigration/mm-faqs
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