def include_paths() -> List[str]:
    """
    Get the include paths required to build a DPC++ extension.

    Returns:
        A list of include path strings.
    """
    # add pytorch include directories
    paths = []
    paths += get_pytorch_include_dir()

    # add oneAPI include directories
    paths += get_one_api_help().get_include_dirs()

    return paths

    Get the include paths required to build a DPC++ extension.

    Returns:
        A list of include path strings.
    
intel_extension_for_pytorch/xpu/cpp_extension.py