‘upload_max_filesize’ and ‘post_max_size’ are of type PHP_INI_PERDIR, which means “Entry can be set in php.ini, .htaccess or httpd.conf”. So you can’t set it in your script.
We can set PHP_INI_PERDIR settings in a .htaccess file with ‘php_flag’ like this:
php_flag register_globals off
php_flag magic_quotes_gpc on