ini_set(‘max_execution_time’, 300); //300 seconds = 5 minutes
.htaccess file

php_value max_execution_time 300

More configuration options

php_value post_max_size 5M
php_value upload_max_filesize 5M
php_value memory_limit 128M
php_value max_execution_time 300
php_value max_input_time 300
php_value session.gc_maxlifetime 1200

If wordpress, set this in the config.php file,

define(‘WP_MEMORY_LIMIT’, ‘128M’);
If drupal, sites/default/settings.php

ini_set(‘memory_limit’, ‘128M’);
If you are using other frameworks,

ini_set(‘memory_limit’, ‘128M’);
You can increase memory as gigabyte.

ini_set(‘memory_limit’, ‘3G’); // 3 Gigabytes
259200 means:-