The tag is present in Lintian version 2.104.234. That is the most recent version we know about.
The symbols file contains the placeholder
Build-Depends-Package field. During the build process, it
will be replaced with the wrong value. There is no placeholder that works.
The development package for your shared library must be stated explicitly.
With the information,
dpkg-shlibdeps(1) can calculate the
installation prerequisites for your package from the build prerequisites.
Refer to Debian Policy Manual section 18.104.22.168, the deb-symbols(5) manual page, the dpkg-shlibdeps(1) manual page, https://www.debian.org/doc/manuals/maint-guide/advanced.en.html#librarysymbols, and Bug#944047 for details.