A football match between India (96 degree east)and Nigeria (15 degree east) was played in India on the first of January 2022. calculate the time and day listeners in Nigeria will tune their radio set for the commentary of the match

360°/24hr = 15 °/hr

Not sure how you want to handle the extra 6°, since time zones are usually in increments of a full hour.

The simple answer would be (96-15) = 81/15 = 5.4 hours
You don't say what time the game is in India, but Nigeria would be 5 hr 24 min earlier, based on the position of the sun, not whole-hour time zones.