The Odoo app "Users Restriction For Project And Task" offers the functionality to limit the access of internal users in the backend to specific projects and tasks. Administrators can define specific user groups or roles and assign them the necessary permissions to access these restricted projects and tasks. In case the field for allowed users is empty, all users in the system will have access to these records. This feature is particularly useful for companies that need to maintain confidentiality of certain projects or tasks and want to restrict access to a specific group of users. The app allows businesses to customize access levels for specific users, groups, and roles, and assign access rights based on project and task stages. Overall, the app provides businesses with the flexibility and control to manage their projects and tasks efficiently while ensuring that sensitive data is kept confidential and secure.