UAE's Sharjah is on four points while Iran's Tractor has yet to register a win with both their earlier ties ending in draws.
Sharjah will have to be at its best as Tractor is unbeaten in the sides' previous two meetings, which ended in a draw and a defeat for the AFC Champions League Two 2024-25 winner.
In fact, Tractor is the only side Sharjah has failed to score against on the continental stage and it will look to Rey Manaj to lead its search for goals, with the Albanian striker having already netted twice on the continent this season.
Tractor will be desperate to get on the winning trail after its two draws left them eighth in the standings after Matchday Two.
With only the top eight teams to advance to the next stage, Tractor has to start picking up the points if it is to stay in what is developing into a highly competitive Round of 16 race.
The match will be held at the Sharjah Stadium.