Here's the opening XHTML markup pasted directly from the W3C's own official website home page;
<?xml version="1.0" encoding="utf-8"?>
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Strict//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-strict.dtd">
<html xmlns="http://www.w3.org/1999/xhtml" xml:lang="en-US" lang="en-US">
<head profile="http://www.w3.org/2000/08/w3c-synd/#"><meta http-equiv="Content-Type" content="text/html; charset=utf-8" />
....
</head>
If you'll be using XHTML, then the above markup can perhaps serve as an example for you. I imagine you would simply replace "EN" and "US", with "ur" and "urd" [ http://www.sil.org/iso639-3/documentation.asp?id=urd ] although I am not certain at all of the specifics, as I have not studied the issue in any depth...
The official and definitive -- as well as comprehensive -- source for accurate information concerning HTML and XHTML, is the W3C's official website [ http://www.w3.org/ ]. You should refer to this site for accurate and definitive information regarding your question. Hopefully a Yedda user with experience in implementing non English websites will come forward with a helpful post, as the W3C site can be quite daunting....