There is no place in the squad for 32-year-old central defender Joseph Yobo, Nigeria's most capped international with 95 appearances, who started one game at the Nations Cup in South Africa before being dropped by coach Stephen Keshi.
Martins, who played for Nigeria at the 2010 World Cup, was one of four players added to the squad for the match in Calabar on March 23, the Nigerian Football Federation said on Friday.
Keshi also called up Ukraine-based Babatunde Michael, Nnamdi Oduamadi of Varese in Serie B and John Ogu, who plays for struggling Academica Coimbra in Portugal.
Out go Ike Uche and Nosa Igiebor while the Nations Cup top scorer Emmanuel Emenike has not recovered from an injury suffered in the semi-final.
The World Cup qualifier is the first match for Nigeria since their 1-0 win over Burkina Faso in the Nations Cup final in Johannesburg on February 10.
Goalkeepers: Vincent Enyeama (Maccabi Tel Aviv, Israel); Austin Ejide (Hapoel Be’er Sheva, Israel)
Defenders: Efe Ambrose (Celtic, Scotland); Elderson Echiejile (Braga, Portugal); Kenneth Omeruo (Den Haag, Netherlands)
Midfielders: John Mikel Obi (Chelsea, England); Ogenyi Onazi (Lazio, Italy); Fegor Ogude (Valerenga, Norway); John Ogu (Academica de Coimbra, Portugal)
Forwards: Ahmed Musa (CSKA Moscow, Russia); Brown Ideye (Dynamo Kyiv, Ukraine); Victor Moses (Chelsea, England); Babatunde Michael (Kryvbas Kryvyi Rih, Ukraine); Nnamdi Oduamadi (Varese, Italy); Obafemi Martins (Levante, Spain)