New Post: Excel file size limit

Hello

I am getting this size problem. I have tires everything that has been written, but not working.

File size is 2 MB. No of rows in excel : 24,000

When I am trying to print as "print_r($_FILES)", I am getting
Array
(

[file] => Array
    (
        [name] => test.xlsx
        [type] => 
        [tmp_name] => 
        [error] => 1
        [size] => 0
    )

)

which is incorrect. I have not changed anything in the ini files, but I have added to line on the top of my php file as
ini_set('max_execution_time', 0);
ini_set("memory_limit", "2048M");

nothing is working. Please guide me.
Thanks