wht are the things i need to start a firm?

register your company with CAC and you are good to do business.
http://www.cac.gov.ng/

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Apart from registering your company with CAC, there are so many things you have to put in order before you can start a successful IT firm in Abuja.
Siting your firm is the no 1 obstacle, at this time you have to consider the best location.
If you need all the clews, you can contact me on: 08067068238

What aspect of IT. Hardware or Software? Sales and maintenance or Consultancy services. IT is pretty wide. Unfortunately, when you mention IT most folks think its just programmers and web design.

First set down what you want to do and stick with it. That is ofcourse, after registering with CAC and getting an office space to operate from.
I just moved to Abuja from Benin. I'm a programmer. I'm still trying to figure out the city. For now, I share an office space with a marketing company that helps me with clients (we agreed that they will get their cut if they bring any. They haven't yet).
Most times I work at home. Its more convenient.

Most IT guys here look for Government contracts. I think its a long shot. There is a lot of business here, but its a hustle like any place else. I like to stick with the theory of "It is easier to get 1 dollar from a million people than to get a Million dollars from one person"

Hope this helps.