If are using PHP as an apache module, PHP allows us to modify php.ini using Apache Configuration. This can be done using the following directives:
php_value name value
Sets the value of the specified directive. Can be used only with PHP_INI_ALL and PHP_INI_PERDIR type directives. To clear a previously set value use none as the value.
php_flag name on|off
Used to set a boolean configuration directive. Can be used only with PHP_INI_ALL and PHP_INI_PERDIR type directives.
php_admin_value name value
Sets the value of the specified directive. This can not be used in .htaccess files. Any directive type set with php_admin_value can not be overridden by .htaccess or ini_set().
php_admin_flag name on|off
Used to set a boolean configuration directive. This can not be used in .htaccess files. Any directive type set with php_admin_flag can not be overridden by .htaccess or ini_set().
In .htaccess File put following code
#htacces code format
php_value setting_name setting_value
#example
php_value upload_max_filesize 7M
Of course you could simply place these in the .htaccess
It's actually very easy