Team Melli will play South Korea in Seoul on March 24 and host Lebanon in Tehran five days later.
Iran and South Korea have previously booked their place at the 2022 FIFA World Cup.
Goalkeepers: Amir Abedzadeh (Ponferradina), Alireza Beiranvand (Boavista), Hossein Hosseini (Esteghlal)
Defenders: Shoja Khalilzadeh (Al Rayyan), Mohammad Hossein Kananizadegan (Al Ahli), Danial Esmaeili (Sepahan), Farshad Faraji (Persepolis), Majid Hosseini (Kayserispor), Aref Gholami (Esteghlal), Omid Noorafkan (Sepahan), Milad Mohammadi (AEK), Sadegh Moharrami (Dinamo Zagreb)
Midfielders: Saeid Ezatolahi (Al Gharaffa), Ahmad Nourolahi (Al Ahli Dubai), Kamal Kamyabinia (Persepolis), Mehdi Mehdipour (Esteghlal), Milad Sarlak (Persepolis), Ehsan Hajsafi (AEK), Saman Ghoddos (Brentford), Amir Hossein Hosseinzadeh (Esteghlal), Vahid Amiri (Persepolis), Mehdi Torabi (Persepolis), Alireza Jahanbakhsh (Feyenoord), Ali Gholizadeh (Charleroi)
Forwards: Allahyar Sayyadmanesh (Hull City), Mehdi Taremi (Porto), Sardar Azmoun (Bayer Leverkusen), Karim Ansarifard (AEK)
Ezatolahi and Moharrami are not eligible for South Korea match but can play against Lebanon in Tehran.