Relative pathnames in filepath are interpreted as relative to the location of the .srf file that contains the include tag. This is also true for any additional nested Include tags: the path is always relative to the server response file that is being processed.
If an included .srf file contains a StartService tag, the service program's working directory is the directory that contains the .srf file that rendered the tag.
On BIS/IIS, an include tag can appear anywhere in a .srf file-even before the handler tag.
If an Include tag is the last tag on a line, it will be followed by a newline unless immediately followed by a comment tag.