Get a backup of the data and keep it safe before starting the process. Make sure there is at least 80% battery charge in the phone because the installation of Android 4.4 depletes the charge heavily Download the USB drivers for the device on your PC and enable USB debugging on the tablet Nexus 7 2013 version needs to run on Android 4.3 JSS15R (not rooted) while the 2012 version has to run on Android 4.3 JWR66Y (not rooted)

Follow the guidelines listed below to update Android 4.4 manually on your device:

 Download Android 4.4 KitKat OS for the Nexus 7 tablet depending on what model it is (2012 or 2013) to your PC Using the USB cable, connect the device to the computer Place the .zip file on your memory card and switch off the device Go to the bootloader mode. To do so, hold the volume up, volume down and power buttons on the tablet simultaneously and you will be led to the Fastbook menu. Go to “recovery mode” using the volume up and down keys, and then using the power button select it. An exclamation mark appears on the screen. When it does, hold the power button down and follow it up by pressing the volume up button quickly. You will be led to the Recovery Mode menu Click on “update from SD card” and then choose the zip file by clicking the power button to start the installation process.

After the installation ends, the device will boot on its own. It might 

Easy And Simple Nexus 7 Manual Upgrade To Android 4 4 KitKat - 54Easy And Simple Nexus 7 Manual Upgrade To Android 4 4 KitKat - 83Easy And Simple Nexus 7 Manual Upgrade To Android 4 4 KitKat - 15