The entry "100,000 records" in the Features & Availability chart means that you will get to add a total of 100,000 records across all modules in Zoho CRM.
In Zoho CRM, every row or entry you make is called a record. For example, you add a lead called
Jasmine Frank under the Leads module. This row is called a record. There are several other modules such as Contacts, Accounts, Deals and so on. The number of records available for you depend on the edition you choose. In the Standard edition of Zoho CRM, you can enter up to 100,000 records across all modules.
In higher editions, you have unlimited records.
See also: Features & Availability Chart