Apart from setting httpRuntime maxMessageLength property in web.config file below
<system.web>
<httpRuntime maxMessageLength="409600"
executionTimeoutInSeconds="300"/>
</system.web>
We also need to set below settings in system.webServer so that it can upload up to 100 MB file
<system.webServer>
<security>
<requestFiltering>
<!-- in byte - 100 MB size below -->
<requestLimits maxAllowedContentLength="104857600" />
</requestFiltering>
</security>
</system.webServer>
To allow more than 100 MB, change the maxAllowedContentLength value.
Hope this helps.
Thanks