How can PHP scripts handle file uploads efficiently without timing out, especially for larger files?

When handling file uploads in PHP, especially for larger files, it is important to adjust the PHP settings to allow for longer execution times and larger file uploads. This can be done by modifying the `max_execution_time`, `upload_max_filesize`, and `post_max_size` settings in the php.ini file. Additionally, using functions like `set_time_limit()` and `ini_set()` within the PHP script can help prevent timeouts during file uploads.

// Set maximum execution time and file upload size
ini_set('max_execution_time', 300); // 5 minutes
ini_set('upload_max_filesize', '100M');
ini_set('post_max_size', '100M');

// Handle file upload process here