What controls are in-scope of WCAG 3.3.2 Labels or Instructions?

Based on what I understand this criteria requires the visible label of an input to be clear and precise on what is the expected input, especially if the correct input requires special formatting.

What I am confused is the start of the description states that: "... content authors [should] present instructions or labels that identify the controls in a form so that users know what input data is expected."

My question is, is this SC only applicable to form controls?