diff --git a/sound/soc/tegra-virt-alt/Makefile b/sound/soc/tegra-virt-alt/Makefile
index 61bebe0e..a3dfeac7 100644
--- a/sound/soc/tegra-virt-alt/Makefile
+++ b/sound/soc/tegra-virt-alt/Makefile
@@ -1,12 +1,12 @@
-# SPDX-License-Identifier: GPL-2.0
-# Copyright (c) 2022, NVIDIA CORPORATION.  All rights reserved.
+# SPDX-License-Identifier: GPL-2.0-only
+# Copyright (c) 2022-2023, NVIDIA CORPORATION.  All rights reserved.
 
 GCOV_PROFILE := y
 
 subdir-ccflags-y := -Werror
 ccflags-y += -I$(overlay)/$(src)/../tegra-virt-alt/include/
 ccflags-y += -I$(overlay)/$(src)/../codecs
-ccflags-y += -I$(srctree.nvidia)/sound/soc/tegra-virt-alt/nvaudio_ivc/
+ccflags-y += -I$(srctree.nvidia-oot)/sound/soc/tegra-virt-alt/nvaudio_ivc/
 
 # Tegra platform Support
 
@@ -19,4 +19,4 @@ snd-soc-tegra210-virt-alt-admaif-objs := tegra210_virt_alt_admaif.o \
 
 snd-soc-tegra-virt-t210ref-pcm-objs := tegra_virt_ref_alt.o
 obj-m += snd-soc-tegra210-virt-alt-admaif.o
-obj-m += snd-soc-tegra-virt-t210ref-pcm.o
\ No newline at end of file
+obj-m += snd-soc-tegra-virt-t210ref-pcm.o
diff --git a/sound/soc/tegra/Makefile b/sound/soc/tegra/Makefile
index 80cf62b0..0943ddf0 100644
--- a/sound/soc/tegra/Makefile
+++ b/sound/soc/tegra/Makefile
@@ -1,6 +1,5 @@
-# SPDX-License-Identifier: GPL-2.0
-
-LINUXINCLUDE += -I$(srctree.nvidia-oot)/include
+# SPDX-License-Identifier: GPL-2.0-only
+# Copyright (c) 2023, NVIDIA CORPORATION.  All rights reserved.
 
 snd-soc-tegra-utils-oot-objs		:= tegra_asoc_utils.o tegra_asoc_machine.o \
 					   tegra_isomgr_bw.o tegra_codecs.o