The USB Debugging and Developer Options are hidden in latest Android 4.2 Jelly Bean. If we want to use that options, manually activate it. Here is the guide to enable USB Debugging on Android 4.2 Jelly Bean running mobiles and tablets.

Watch Video:
www.youtube.com/watch?v=W4geZOSXzO8

This video shows you how to enable Developer Options/USB Debugging mode on devices with Android 4.2 Jelly Bean.  Support Samsung Galaxy S4 (SIV) and all S4 based models as: GT-I9500, GT-I9505, GT-I9505T, SCH-I337, SCH-I337M, etc.

The "Developer Options" has always been visible by default in all previous versions of Android.

Android 2.3: Settings/Applications/Development/USB Debugging
Android 4.0: Settings/Developer Options/USB Debugging
Android 4.1: Settings/Developer Options/USB Debugging

If you have recently upgraded your device to Android 4.2 or have bought a new device with 4.2 like Samsung GALAXY S4, if you can't find the "Developer Options", this video tutorial can help you.