A report from TVNZ claims the 20-year-old former Wellington Phoenix midfielder has been included in the squad by interim Munich boss Hans Flick for the match against Jose Mourinho's Spurs side on Thursday (AEDT).
It will not be the first time Singh has faced off against Tottenham, with the All-Whites representative delivering a strong performance during Bayern's preseason Audi Cup clash against Spurs.
While both Bayern and Spurs have clinched their place in the knockout round of the competition, the Germans will still be pushing hard to keep their incredible perfect record in this season's Champions League Group Stage alive.
Singh was signed by Bayern earlier this season and has been a surprise packet since joining the Bavarian outfit from the A-League.
He has played predominately in Bayern's reserve team scoring four goals in 19 appearances.