Trying to strip rears for re-powder coating how do u take the re turn arm off?

I have removed nut and torque bolt but not coming off?

The nut is only there to hold the handbrake arm on. My advice is not to try to remove it.

Last time I saw someone try they had 7 or 8 parts that they couldn't get back together.

IIRC, you rotate the shaft that arm is attached to through 180° and prise it out.