adding entry in rst file

Author: Santhosh Kumar Bethi

doc/source/whatsnew/v3.0.0.rst

@@ -1194,6 +1194,7 @@ Other
 - Bug in :func:`to_numeric` raising ``TypeError`` when ``arg`` is a :class:`Timedelta` or :class:`Timestamp` scalar. (:issue:`59944`)
 - Bug in :func:`unique` on :class:`Index` not always returning :class:`Index` (:issue:`57043`)
 - Bug in :meth:`DataFrame.apply` raising ``RecursionError`` when passing ``func=list[int]``. (:issue:`61565`)
+- Bug in :func:`assert_frame_equal` fails when comparing two DFs containing pd.NA that only differ in dtype and dtype is false (:issue:`61473`)
 - Bug in :meth:`DataFrame.apply` where passing ``engine="numba"`` ignored ``args`` passed to the applied function (:issue:`58712`)
 - Bug in :meth:`DataFrame.eval` and :meth:`DataFrame.query` which caused an exception when using NumPy attributes via ``@`` notation, e.g., ``df.eval("@np.floor(a)")``. (:issue:`58041`)
 - Bug in :meth:`DataFrame.eval` and :meth:`DataFrame.query` which did not allow to use ``tan`` function. (:issue:`55091`)