Bhullar won his third Asian Tour title in Chinese Taipei two weeks ago and dedicated the win to former title holder Lu Wei-chih of Chinese Taipei, who is still recovering from a brain surgery to remove a tumour.
Lu, who lives five minutes from the Taiwan Golf and Country Club, continues his rehabilitation and will not defend his title this week.
Other Indians in the field include Himmat Rai, Manav Jaini, Anirban Lahiri and Chiragh Kumar.
Bhullar, who met Lu during a dinner in Chinese Taipei recently and was delighted to see the three-time Asian Tour winner on the road to recovery, said any winner this week would certainly like to dedicate the his victory to him.
"It so happened we were having dinner at a good Tenpayaki place and he was there with his family. He is walking and talking to everybody and seems to be recovering really fast.
"We have so many good memories with Lu. He is such a good player and I think any winner this week will definitely dedicate this win to him," said Bhullar.
More From This Section
Local hero Lin Wen-tang, winner of the event in 2009, Chan Yih-shin, a two-time Asian Tour champion, Prom Meesawat of Thailand, currently seventh on the Order of Merit and highly rated newcomer David Lipsky of the United States will also feature in the Asian Tour event.
Bhullar is excited of making his debut appearance at the Mercuries Taiwan Masters.
"I've been on the Asian Tour for many years but I've never had the opportunity to play here. I like the challenges because the wind will be a huge factor and this course demands a sharp short game.