dear smitha,
yes, u have to extend the PF benifits to the foreigners working in your company.
SECTION 2f OF PF ACT reads "employee" means any person who is employed for wages in any kind of work manual or otherwise in or in connection with the work of an establishment and who gets his wages directly or indirectly from the employer and includes any person
(i) employed by or through a contractor in or in connection with the work of the establishment;
(ii) engaged as an apprentice not being an apprentice engaged under the Apprentices Act 1961 or under the standing orders of the establishment;
the expression 'any' used in the section includes all the employees of the company including the foreigners.
hence foreign workers are also equally entitled for PF benifits.