The previous posters made a little mistake. The accept attribute is only a display filter. It will not validate your entry before submitting.
This attribute forces the file dialog to display the required mime type only. But the user can override that filter. He can choose . and see all the files in the current directory. By doing so, he can select any file with any extension, and submit the form.
So, to answer to the original poster, NO. You cannot restrict the input file to one particular extension by using HTML.
But you can use javascript to test the filename that has been chosen, just before submitting. Just insert an onclick attribute on your submit button and call the code that will test the input file value. If the extension is forbidden, you'll have to return false to invalidate the form. You may even use a jQuery custom validator and so on, to validate the form.
Finally, you'll have to test the extension on the server side too. Same problem about the maximum allowed file size.