If the targeted spell “can’t be countered,” it remains on the stack. Mana Drain continues to resolve. At the beginning of your next main phase, the delayed triggered ability will still add the mana to your mana pool.

If the targeted spell is an illegal target by the time Mana Drain resolves, Mana Drain is countered. You won’t get any mana later.

Mana Drain’s delayed triggered ability will usually trigger at the beginning of your precombat main phase. However, if you cast Mana Drain during your precombat main phase or during your combat phase, its delayed triggered ability will trigger at the beginning of that turn’s postcombat main phase.