Including cURL in makefile

I'm using curl in my code and running through Makefile. but while running with "make" command its giving error like "curl/curl.h: No such file or directory". Here below is my makefile content. ` CXX = /home/directory/Documents/xyz/l4t-gcc/bin/aarch64-buildroot-linux-gnu-cc path = /home/directory/Documents/xyz/l4t-gcc/bin/ CFLAGS = -Wall #INCLUDE = -I/usr/local/include -I/usr/include -Iinclude #LDFLAGS = -L/usr/local/lib -I/usr/lib LDLIBS = -lcurl SOURCES = src/sms_wrapper.c src/twilio.c OUT = bin/sms_wrapper all: build build: $(SOURCES) $(CXX) -o $(OUT) $(CFLAGS) $(SOURCES) $(LDLIBS) clean: rm -rf bin/sms_wrapper ` I installed curl and added all things in Makefile which is needed for curl library. Does anyone have any suggestions or idea for resolving this thing !