Joint top-scorer Little will feature in the Ibrox clash for the first time since beating Elgin on March 16.
While Hegarty returns after serving a two-match ban for stamping on an opponent in last month's match with Montrose.
Manager Ally McCoist is however still facing selection concerns with Brazilian defender Emilson Cribari ruled out through injury, meaning teenager Canadian Luca Gasparotto could step in.
And Rangers winger Barrie MacKay (foot) previously ruled out for the remainder of the season.
McCoist's side will be aiming to preserve their record of never having lost at home to the visitors, who are just one place behind the Gers in second in the Scottish Third Division.
The most recent encounter between these two sides at Ibrox was earlier this season, with Rangers securing a 2-0 win over the Blue Toon.