The problem already happens during compilation, the "wrong" line numbers are stored into the op-tree (see "nextstate")

I ran your code through B::Deparse and B::Concise to be sure

-*- mode: compilation; default-directory: "d:/Users/RolfLangsdorf/pm/"
+ -*-
Compilation started at Thu Sep 14 16:09:01

C:/Perl_64/bin\perl.exe  pm/caller_subline.pl 
Perl v5.016003
Called from line 18; caller() reports line 18
Called from line 23; caller() reports line 24

 === B::Deparse -l:
{
    use strict;
#line 18 "pm/caller_subline.pl"
    print_calling_line('18', {'A', 1, 'B', 2, 'C', 3});
#line 24 "pm/caller_subline.pl"
    print_calling_line('23', do {
        'A', 1, 'B', 2, 'C', 3
    });
}
 === B::Concise:
main::tst:
r  <1> leavesub[1 ref] K/REFC,1 ->(end)
-     <@> lineseq KP ->r
1        <;> nextstate(main -5 caller_subline.pl:18) v:*,&,x*,x&,x$,$ 
+->2
d        <1> entersub[t3] vKS/TARG,2 ->e
-           <1> ex-list K ->d
2              <0> pushmark s ->3
3              <$> const[PV "18"] sM ->4
b              <@> anonhash sKM*/1 ->c
4                 <0> pushmark s ->5
5                 <$> const[PV "A"] s/BARE ->6
6                 <$> const[IV 1] s ->7
7                 <$> const[PV "B"] s/BARE ->8
8                 <$> const[IV 2] s ->9
9                 <$> const[PV "C"] s/BARE ->a
a                 <$> const[IV 3] s ->b
-              <1> ex-rv2cv sK/2 ->-
c                 <#> gv[*print_calling_line] s ->d
e        <;> nextstate(main -4 caller_subline.pl:24) v:*,&,x*,x&,x$,$ 
+->f
q        <1> entersub[t6] KS/TARG,2 ->r
-           <1> ex-list K ->q
f              <0> pushmark s ->g
g              <$> const[PV "23"] sM ->h
-              <1> null lKM*/1 ->p
-                 <@> scope lK ->-
-                    <0> ex-nextstate v ->h
o                    <@> list lK ->p
h                       <0> pushmark s ->i
i                       <$> const[PV "A"] s/BARE ->j
j                       <$> const[IV 1] s ->k
k                       <$> const[PV "B"] s/BARE ->l
l                       <$> const[IV 2] s ->m
m                       <$> const[PV "C"] s/BARE ->n
n                       <$> const[IV 3] s ->o
-              <1> ex-rv2cv sK/2 ->-
p                 <#> gv[*print_calling_line] s ->q

Compilation finished at Thu Sep 14 16:09:01
[download]

#!/usr/bin/perl -w
use strict;
use B::Deparse;
use B::Concise;

print "Perl v",$],"\n";


sub  print_calling_line {
   my $actual_line = $_[0];
   my $caller_line = (caller)[2];
   printf "Called from line %2d; caller() reports line %2d\n",
     $actual_line, $caller_line;
}

sub tst {

   print_calling_line( __LINE__,
                       {A => 1, B => 2, C => 3}
                     );


   print_calling_line( __LINE__,
                       do { A => 1, B => 2, C => 3 }
                     );

}

tst();

print "\n === B::Deparse -l:\n". B::Deparse->new("-l")->coderef2text(\
+&tst);

print "\n === B::Concise:\n";

my $walker = B::Concise::compile('tst'); 
$walker->();
[download]

update

added code, rearranged output