In the Records while I am trying to create 'Action'. I was unable to found 'New Action' option in 'List'. Please can anyone help me.
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What are you seeing? You should be seeing this interface:
You can create an 'Action' that sits alongside the list of records (so that you can effectively create a new Record to add to that list). And you can also create a 'Related Action;' which is an action that runs in the context of an existing record instance.
Here I haven't found New Action option
you maintain this kind of action via correct settings in the "record actions" tab.one idea: Are you in the correct group which can see/is allowed to execute the related action?