As I understand it, it you cut just above the node several (4 to 6 according the video I shared) from the same area.
You then reduce to the number you want. Some people don't like this and prefer to cut a couple of inches below the node in which case buds develop where the leafs below the cut are. You get fewer shoots and they are not exactly at the same point.
I tipped a recently grafted sweet tart and I will get a photo to post later. I cut below the node to get separate branching.
My suggestion is that for the first cut or heading, cutting just above the node makes sense. For subsequent tipping, my preference will be below the node, but its only my preference.
Perhaps Har, BSb and other mango experts can share their preferences or if there is a correct practice what it is.