The KitKat KRT16O update should arrive over-the-air, but it can also be flashed manually
Google has placed the Nexus 7 (both 2012 and 2013 Wi-Fi-only models) and Nexus 10 on schedule to receive its latest operating system, namely the Android 4.4 KitKat. However, if you’re anxious about it, you can download it right now.Despite the fact that Google planned to release the new OS over-the-air (OTA), the KRT16O update was spotted on the web, and you can download it through our website for each of the mentioned devices.
The available zip files measure approximately 240MB for the Nexus 7 2013 tablet, 220MB for the Nexus 10 device, and only 185MB for the Nexus 7 2012 model; and you will obviously need an microUSB cable to make the transfer.
In order to install it successfully, you will also need to have the Android 4.3 and Android SDK installed on the device, which contains the latest adb and fastboot, and in addition to that, make sure you take a peek at the available update guides included within every page.
That being said, from the links below, follow the one that best describes your tablet model, get the OTA firmware, apply it, and enjoy the new Android 4.4 KitKat.
Download Android 4.4 KitKat for Nexus 10
Download Android 4.4 KitKat for Nexus 7 2012
Download Android 4.4 KitKat for Nexus 7 2013