Lukman was not able to play for the Super Eagles at the 2021 Africa Cup of Nations, because he was yet to get clearance from the world football governing body.
The Leicester City winger in the past represented England at U-19, U-20 and U-21 levels.
However, in October, Lukman applied to switch his allegiance to the West African country, where his parents come from.
This is why ex-Super Eagles coach, Gernot Rohr, initially included the 24-year-old in his provisional list for the AFCON.
Lukman will now be eligible to play in the 2022 World Cup playoff against Ghana in March.