Which head of income applies to the earnings of judges of the High Court and Supreme Court, given that they operate independently in their work?

The earnings of judges in both the High Court and the Supreme Court are considered salaries and are taxable under the parliamentary laws, similar to the earnings of any other citizen.

Despite not having conventional employers, judges receive salaries, as outlined in Articles 125 and 221 of the Constitution, which explicitly address their compensation and affirm their entitlement to a salary. As a result, their income is categorized as "Income from Salaries".