You want relevance but that does not mean that useful links need to be from your own industry. For example, an accountancy firm might have links from a small business website as well as a link from a non-profit website. As long as the context is relevant then it’s fine.
So the small business website might link in the context of filing your tax return, while the non-profit website might link in the context of fundraising or sponsorship.
Today, links from non-relevant sites will still deliver some benefit.
Today, it’s possible that (all things being equal) links from relevant sites will deliver more benefit. Sometimes.
Tomorrow, it’s probable that (all things being equal) links from relevant sites will deliver more benefit a lot of the time.
Links from relevant sites can bring relevant visitors and, when seen, lead to more links from relevant sites.
So getting links from relevant sites is a good idea now and wise 'future proofing'.